本文選題：江蘇省注冊(cè)會(huì)計(jì)師行業(yè)　切入點(diǎn)：發(fā)展戰(zhàn)略　出處：《南京審計(jì)學(xué)院》2014年碩士論文

【摘要】：中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)公布的“2014年會(huì)計(jì)師事務(wù)所綜合評(píng)價(jià)前百家信息”中，，江蘇省第一大會(huì)計(jì)師事務(wù)所——江蘇天衡會(huì)計(jì)師事務(wù)所只位居21名。這樣的排名，對(duì)處在經(jīng)濟(jì)強(qiáng)省的江蘇而言十分不對(duì)稱(chēng)�？梢�(jiàn)，江蘇省會(huì)計(jì)師事務(wù)所的綜合水平，與國(guó)內(nèi)外發(fā)展較為成熟的會(huì)計(jì)師事務(wù)所相比，差距仍然很大。據(jù)此，結(jié)合其實(shí)際狀況，對(duì)江蘇省注冊(cè)會(huì)計(jì)師行業(yè)發(fā)展戰(zhàn)略實(shí)施情況進(jìn)行深入分析十分必要。 本文根據(jù)江蘇省注冊(cè)會(huì)計(jì)師協(xié)會(huì)發(fā)布的十二五規(guī)劃，分析了江蘇省注冊(cè)會(huì)計(jì)師的行業(yè)發(fā)展，主要從江蘇省會(huì)計(jì)師事務(wù)所的發(fā)展概況、規(guī)模情況、業(yè)務(wù)收入情況等方面進(jìn)行了內(nèi)部條件分析，同時(shí)分析了江蘇省注冊(cè)會(huì)計(jì)行業(yè)發(fā)展戰(zhàn)略實(shí)施過(guò)程中存在的諸多問(wèn)題，主要存在的問(wèn)題：（1）業(yè)務(wù)范圍狹窄，非審計(jì)業(yè)務(wù)剛起步；（2）缺乏具有影響性的大所，小所偏多；（3）大中小型會(huì)計(jì)師事務(wù)所業(yè)務(wù)缺乏差異性；（4）缺乏高學(xué)歷人才和國(guó)際化復(fù)合型人才。并運(yùn)用PEST方法從宏觀層面對(duì)江蘇省本土?xí)?jì)師事務(wù)所進(jìn)行了環(huán)境分析；運(yùn)用波特五力分析法，分別從五個(gè)角度對(duì)江蘇省會(huì)計(jì)師事務(wù)所所處的行業(yè)競(jìng)爭(zhēng)環(huán)境進(jìn)行了分析；運(yùn)用SWOT分析方法，對(duì)江蘇省注冊(cè)會(huì)計(jì)師行業(yè)在實(shí)施發(fā)展戰(zhàn)略時(shí)所具有的優(yōu)勢(shì)、劣勢(shì)以及機(jī)遇和威脅進(jìn)行了分析。在做上述分析的基礎(chǔ)上，分析了行業(yè)發(fā)展五大戰(zhàn)略，五大戰(zhàn)略主要包括行業(yè)人才培養(yǎng)戰(zhàn)略、準(zhǔn)則國(guó)際趨同戰(zhàn)略、事務(wù)所做強(qiáng)做大戰(zhàn)略、行業(yè)信息化戰(zhàn)略、新業(yè)務(wù)領(lǐng)域拓展戰(zhàn)略，以及對(duì)如何更好的實(shí)施江蘇省注冊(cè)會(huì)計(jì)師行業(yè)發(fā)展戰(zhàn)略提出相應(yīng)改進(jìn)建議，包括（1）吸引全國(guó)各大會(huì)計(jì)師事務(wù)所到江蘇省建立分所；（2）鼓勵(lì)江蘇省會(huì)計(jì)師事務(wù)所走出去建立分所；（3）聯(lián)合高校建立人才后備軍；（4）擴(kuò)大省內(nèi)需求；（5）吸引西部地區(qū)大型會(huì)計(jì)師事務(wù)所總部遷移到江蘇��；（6）品牌建設(shè)，鼓勵(lì)創(chuàng)建企業(yè)文化。
[Abstract]:Jiangsu Tianheng Accounting firm, the largest accounting firm in Jiangsu Province, ranked only 21 in the "Top 100 Information on Comprehensive Evaluation of Accounting firms in 2014" published by the China Institute of Certified Public Accountants. It is very asymmetric for Jiangsu Province, which is in a strong economic province. It can be seen that the comprehensive level of accounting firms in Jiangsu Province is still very large compared with the more mature accounting firms at home and abroad. It is necessary to analyze the implementation of the development strategy of certified public accountant industry in Jiangsu Province. According to the 12th Five-Year Plan issued by the Jiangsu Institute of Certified Public Accountants, this paper analyzes the industry development of certified public accountants in Jiangsu Province, mainly from the general situation and scale of the development of accounting firms in Jiangsu Province. This paper analyzes the internal conditions of the business income and analyzes many problems existing in the implementation of the development strategy of the registered accounting industry in Jiangsu Province. The main problem is that the scope of business is narrow. The non-audit business has just started. There is no difference in the business of small and medium accounting firms. (4) lack of highly educated talents and internationalized composite talents. The environmental analysis of local accounting firms in Jiangsu Province from the macro level is carried out by using PEST method. This paper analyzes the competitive environment of accounting firms in Jiangsu Province from five angles by using Porter's five-force analysis method, and applies SWOT analysis method to analyze the advantages of the CPA industry in implementing the development strategy in Jiangsu Province. The inferiority, opportunity and threat are analyzed. On the basis of the above analysis, five strategies for the development of the industry are analyzed. The five strategies mainly include the strategy of training talents in the industry, the strategy of international convergence of standards, the strategy of strengthening the firm and the strategy of making the firm bigger. Industry information strategy, new business field expansion strategy, and how to better implement the Jiangsu Province CPA industry development strategy, Encourage Jiangsu accounting firms to go out and set up branch offices. 3) set up a reserve of qualified personnel for colleges and universities. (4) expand the demand in the province. 5) attract large size in the western region. The head office of the accounting firm moved to Jiangsu Province to build its brand, Encourage the creation of corporate culture.
【學(xué)位授予單位】：南京審計(jì)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F233

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