本文選題：會計師事務(wù)所 + 能力追趕��； 參考：《南京理工大學(xué)》2014年碩士論文

【摘要】：隨著改革開放的深入,我國會計師事務(wù)所也在不停地發(fā)展。縱觀我國會計師事務(wù)所的發(fā)展,從新中國成立初期由于實行高度集中的計劃經(jīng)濟而被中斷,到改革開放初期的恢復(fù)重建,再到20世紀90年代的向國際大所學(xué)習規(guī)范發(fā)展,以及進入21世紀后加速國際化發(fā)展甚至超越某些國際大所,國內(nèi)會計師事務(wù)所在短短30年里即實現(xiàn)了有效追趕�；诖�,本學(xué)位論文從本土會計師事務(wù)所能力追趕的角度出發(fā),以資源觀、動態(tài)能力觀為理論基礎(chǔ),構(gòu)建了作為后發(fā)企業(yè)的本土會計師事務(wù)所能力追趕的模型,并通過立信所1986年-2012年的縱向案例研究深入剖析了立信所的追趕路徑,較好地驗證了提出的追趕模型。通過深入的理論分析和詳細的案例研究,本論文獲得了若干有意義的結(jié)論：首先會計師事務(wù)所能力追趕的過程就是動態(tài)機制作用下“環(huán)境掃描和分析——明確能力需求——能力再配置與投資——能力突破——能力平衡——環(huán)境掃描與分析……——能力平衡”動態(tài)循環(huán)的過程,其中動力機制促使資源和能力發(fā)生變化,真正的變化則需要依靠學(xué)習機制的關(guān)鍵作用,匹配機制則保證了變化不偏離軌道,并促使資源和能力與變化的環(huán)境步步逼近；其次,轉(zhuǎn)型經(jīng)濟的背景對我國會計師事務(wù)所的追趕影響深遠：在脫鉤改制之前會計師事務(wù)所的追趕是注冊會計師行業(yè)追趕國外行業(yè)發(fā)展的結(jié)果；在脫鉤改制后,經(jīng)濟深化改革導(dǎo)致會計市場的開放,和會計師事務(wù)所之間愈加激烈的競爭,在競爭驅(qū)動下,本土會計師事務(wù)所追趕的意識愈發(fā)強烈。
[Abstract]:With the deepening of reform and opening up, Chinese accounting firms are also constantly developing. Looking at the development of accounting firms in China, from the initial stage of the founding of New China, which was interrupted by the implementation of highly centralized planned economy, to the restoration and reconstruction of the initial period of reform and opening up, and to the development of learning norms from the 1990s to international universities, After entering the 21st century, the accounting firms in China have realized effective catch-up after accelerating the development of internationalization and even surpassing some international institutions. Based on this, this dissertation starts from the angle of ability catch-up of local accounting firm, based on the theory of resource view and dynamic ability view, constructs the model of ability catch-up of local accounting firm as a latecomer enterprise. Through the longitudinal case study of Lixin Institute from 1986 to 2012, this paper deeply analyzes the catch-up path of Lixin Institute, and verifies the proposed catch-up model. Through in-depth theoretical analysis and detailed case studies, In this paper, some meaningful conclusions are obtained: firstly, the process of ability catch-up of accounting firms is "environment scanning and analysis-clear capability requirement-ability reconfiguration and investment-ability sudden" under the action of dynamic mechanism. Breaking-ability balance-- Environmental scanning and Analysis.-- the process of dynamic Circulation of capability balance, Among them, dynamic mechanism causes resource and ability to change, real change depends on the key role of learning mechanism, matching mechanism ensures that change does not deviate from track, and promotes resources and ability to approach the changing environment step by step; secondly, The background of the transition economy has a profound impact on the catching up of accounting firms in China: the catch-up of accounting firms before the decoupling and restructuring is the result of the development of the CPA industry in catching up with the foreign industries, and after the decoupling and reforming of the accounting firms, The deepening of economic reform leads to the opening of accounting market and the increasingly fierce competition between accounting firms. Driven by competition, the awareness of local accounting firms to catch up is becoming stronger and stronger.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233

【參考文獻】

相關(guān)期刊論文 前10條

1 董俊武,黃江圳,陳震紅;基于知識的動態(tài)能力演化模型研究[J];中國工業(yè)經(jīng)濟;2004年02期

2 毛基業(yè);李曉燕;;理論在案例研究中的作用——中國企業(yè)管理案例論壇(2009)綜述與范文分析[J];管理世界;2010年02期

3 江詩松;龔麗敏;魏江;;轉(zhuǎn)型經(jīng)濟背景下后發(fā)企業(yè)的能力追趕:一個共演模型——以吉利集團為例[J];管理世界;2011年04期

4 彭新敏;吳曉波;吳東;;基于二次創(chuàng)新動態(tài)過程的企業(yè)網(wǎng)絡(luò)與組織學(xué)習平衡模式演化——海天1971～2010年縱向案例研究[J];管理世界;2011年04期

5 陳毓圭;;我國注冊會計師行業(yè)發(fā)展的四個階段[J];中國注冊會計師;2008年11期

6 張昕;李德淵;;立信：從歷史走來 向未來走去[J];中國注冊會計師;2008年10期

7 江積海;張賀梅;;企業(yè)資源基礎(chǔ)觀及能力的演化研究——云南白藥案例研究[J];情報雜志;2011年03期

8 江積海;龍勇;王濤;;企業(yè)動態(tài)能力理論淵源及主導(dǎo)邏輯述評[J];生產(chǎn)力研究;2007年07期

9 譚新生;組織能力觀與傳統(tǒng)資源觀的比較分析——對持續(xù)競爭優(yōu)勢的新闡釋[J];外國經(jīng)濟與管理;2003年08期

10 江詩松;龔麗敏;魏江;;后發(fā)企業(yè)能力追趕研究探析與展望[J];外國經(jīng)濟與管理;2012年03期

，

本文編號：1805346