本文選題：戰(zhàn)略 + 宏觀PEST�。� 參考：《中國(guó)政法大學(xué)》2013年碩士論文

【摘要】：一方面《中國(guó)注冊(cè)會(huì)計(jì)師行業(yè)發(fā)展規(guī)劃（2011~2015年）》的出臺(tái)對(duì)ABC會(huì)計(jì)師事務(wù)所產(chǎn)生了巨大的威脅，，另一方面是近年來(lái)不斷增多的審計(jì)失敗的案例使得ABC會(huì)計(jì)師事務(wù)所的審計(jì)風(fēng)險(xiǎn)逐漸加強(qiáng)，而且有研究數(shù)據(jù)表明ABC會(huì)計(jì)師事務(wù)所近幾年來(lái)的增長(zhǎng)速度低于國(guó)內(nèi)第二大所DTT。 ABC會(huì)計(jì)師事務(wù)所面對(duì)這樣的“內(nèi)憂外患”，該采取怎樣的措施應(yīng)對(duì)已經(jīng)成為其首先要解決的問(wèn)題。本文以ABC會(huì)計(jì)師事務(wù)所為研究對(duì)象，首先用宏觀PEST模型和波特的五力競(jìng)爭(zhēng)模型對(duì)ABC會(huì)計(jì)師事務(wù)所的外部環(huán)境進(jìn)行了分析，接著從通過(guò)對(duì)注冊(cè)會(huì)計(jì)師人員規(guī)模、年齡結(jié)構(gòu)、學(xué)歷結(jié)構(gòu)、收入增長(zhǎng)率等方面對(duì)它的資源、能力和核心競(jìng)爭(zhēng)力方面進(jìn)行了分析，然后基于外部環(huán)境和內(nèi)部環(huán)境的分析，做出了ABC會(huì)計(jì)師事務(wù)所的SWOT分析圖，認(rèn)為其優(yōu)勢(shì)在于擁有較高的知名度和較為穩(wěn)定的客戶群、規(guī)�；潭容^高，劣勢(shì)在于人才結(jié)構(gòu)和業(yè)務(wù)結(jié)構(gòu)不合理，最后找出了ABC會(huì)計(jì)師事務(wù)所的競(jìng)爭(zhēng)戰(zhàn)略為ABC會(huì)計(jì)師事務(wù)所應(yīng)該在鑒證業(yè)務(wù)方面采取集中低成本戰(zhàn)略；咨詢業(yè)務(wù)和稅務(wù)業(yè)務(wù)方面采取集中差異化戰(zhàn)略。而稅務(wù)業(yè)務(wù)差異化戰(zhàn)略又可以具體表現(xiàn)為服務(wù)方式差異化和服務(wù)內(nèi)容差異化。
[Abstract]:On the one hand, the introduction of "China Certified Public Accountants Industry Development Plan 2011-2015)" has posed a great threat to ABC accounting firms. On the other hand, the increasing number of audit failure cases in recent years has made the audit risk of ABC accounting firm strengthen gradually. Moreover, some research data show that the growth rate of ABC accounting firms in recent years is lower than that of DTT.ABC accounting firms face such "internal and external problems". How to take measures to deal with it has become the first to solve the problem. This paper takes ABC accounting firm as the research object, firstly analyzes the external environment of ABC accounting firm by using the macro pest model and Porter's five-force competition model, and then analyzes the scale and age structure of CPA personnel through the analysis of the external environment of ABC accounting firm. Education structure, income growth rate and other aspects of its resources, capabilities and core competitiveness are analyzed. Then based on the analysis of external and internal environment, the SWOT analysis chart of ABC accounting firm is made. It is considered that its advantages lie in its high popularity and stable customer base, its high scale degree, and its disadvantage lies in the irrational structure of talent and business. Finally, this paper finds out the competitive strategy of ABC accounting firm: ABC accounting firm should adopt centralized low cost strategy in authentication business, centralized differentiation strategy in consulting business and tax business. And the differentiation strategy of tax service can be manifested as service mode differentiation and service content differentiation.
【學(xué)位授予單位】：中國(guó)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

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