本文選題：組織行為學(xué)　切入點：組織結(jié)構(gòu)變革　出處：《新疆大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：為了適應(yīng)市場經(jīng)濟發(fā)展、完善會計企業(yè)內(nèi)部管理制度,國內(nèi)的會計師事務(wù)所從其發(fā)展歷程上看,經(jīng)歷了掛靠制、事業(yè)單位到企業(yè)法人的一系列變革。特別是在會計市場對外開放以來,對國內(nèi)會計師事務(wù)所提出了更高的要求,其組織結(jié)構(gòu)的改進和變革是其中重要的一個方面。本文從對比國內(nèi)外會計師事務(wù)所組織結(jié)構(gòu)特點出發(fā),充分借鑒了管理學(xué)、組織行為學(xué)中關(guān)于組織結(jié)構(gòu)和組織變革的相關(guān)理論,以天衡會計師事務(wù)組織結(jié)構(gòu)變革為例,深入研究了其中存在的問題,分析動因、提出方案,同時也考察和研究了其組織結(jié)構(gòu)變革的全過程。新的組織結(jié)構(gòu)方案,在其結(jié)構(gòu)設(shè)計上注重扁平化,引入內(nèi)部競爭機制和人才培養(yǎng)梯隊;在變革實施中,注重前期準(zhǔn)備、克服存在的阻力;在變革效果上,提升企業(yè)競爭力和業(yè)務(wù)拓展能力。本文對天衡會計師事務(wù)所組織結(jié)構(gòu)變革的研究,能夠為國內(nèi)會計師事務(wù)所完善組織機構(gòu)設(shè)置、推進企業(yè)結(jié)構(gòu)向合理化、有序化、規(guī)范化前進,提供借鑒意義。
[Abstract]:In order to adapt to the development of the market economy and improve the internal management system of accounting enterprises, domestic accounting firms have experienced a linkage system from the perspective of their development process. A series of changes from institutions to enterprise legal persons. Especially since the opening up of the accounting market, higher requirements have been put forward for domestic accounting firms. The improvement and transformation of its organizational structure is one of the important aspects. Based on the comparison of the characteristics of the organizational structure of accounting firms at home and abroad, this paper fully draws lessons from the relevant theories of management, organizational behavior and organizational change. Taking Tianheng accounting affairs as an example, this paper deeply studies the existing problems, analyzes the causes, puts forward a scheme, and also investigates and studies the whole process of the organizational structure change. In the structure design, pay attention to flattening, introducing internal competition mechanism and talent training echelon; in the implementation of change, pay attention to the early preparation, overcome the existing resistance; in the effect of change, In this paper, the research on the organizational structure reform of Tianheng Accounting firm can improve the organizational structure for the domestic accounting firms, and promote the enterprise structure to be rationalized, orderly and standardized. To provide reference significance.
【學(xué)位授予單位】：新疆大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F233

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本文編號：1594510