本文選題：大型內(nèi)資會(huì)計(jì)師事務(wù)所 + SH會(huì)計(jì)師事務(wù)所�。� 參考：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：中國(guó)改革開(kāi)放30余年間,中國(guó)注冊(cè)會(huì)計(jì)師行業(yè)得到有前所未有的發(fā)展。然而,隨著全球經(jīng)濟(jì)環(huán)境的風(fēng)云變化,網(wǎng)絡(luò)技術(shù)的高速發(fā)展,會(huì)計(jì)師事務(wù)所在組織結(jié)構(gòu)、提供的服務(wù)內(nèi)容及服務(wù)項(xiàng)目等方面,都受到巨大的沖擊。面對(duì)環(huán)境的變化以及出于生存與發(fā)展的需要,會(huì)計(jì)師事務(wù)所不論在內(nèi)部治理機(jī)制、網(wǎng)絡(luò)技術(shù)應(yīng)用、還是專業(yè)人才培養(yǎng)方面都需要有實(shí)質(zhì)性的飛躍或提升,以提高對(duì)客戶的服務(wù)品質(zhì)的提升、拓寬服務(wù)內(nèi)容。在當(dāng)前世界經(jīng)濟(jì)持續(xù)低迷、世界各國(guó)政府監(jiān)管機(jī)構(gòu)對(duì)會(huì)計(jì)師的專業(yè)規(guī)范日趨嚴(yán)謹(jǐn)?shù)谋尘跋?會(huì)計(jì)師事務(wù)所訴訟風(fēng)險(xiǎn)加大、保費(fèi)率的提高、人力資源成本的上漲,以及審計(jì)技術(shù)的更新,使得會(huì)計(jì)師事務(wù)所經(jīng)營(yíng)成本快速上升。加之國(guó)際“四大”會(huì)計(jì)師事務(wù)所壟斷了全球高端會(huì)計(jì)市場(chǎng),使得中國(guó)內(nèi)資大型所在中國(guó)會(huì)計(jì)市場(chǎng)上的競(jìng)爭(zhēng)更為激烈,因此,需要我們重新審視和探索行業(yè)的經(jīng)營(yíng)智慧。 鑒于此,本文立足于行業(yè)競(jìng)爭(zhēng)結(jié)構(gòu)理論和SWOT分析模型,研究和對(duì)比國(guó)內(nèi)外會(huì)計(jì)師事務(wù)所的發(fā)展歷史和發(fā)展戰(zhàn)略,找出內(nèi)資大型所發(fā)展戰(zhàn)略制定和執(zhí)行的現(xiàn)狀和問(wèn)題,并結(jié)合實(shí)證案例深入研究SH會(huì)計(jì)師事務(wù)所的宏觀環(huán)境、行業(yè)環(huán)境,以及內(nèi)部條件,對(duì)SH會(huì)計(jì)師事務(wù)所發(fā)展戰(zhàn)略的制定與實(shí)施提出了自己的觀點(diǎn)。本文認(rèn)為,作為內(nèi)資大型所的SH會(huì)計(jì)師事務(wù)所當(dāng)前面臨發(fā)展瓶頸問(wèn)題,既有優(yōu)勢(shì)也有劣勢(shì),機(jī)遇與威脅并存。 本文認(rèn)為SH會(huì)計(jì)師事務(wù)所應(yīng)將做大做強(qiáng)、走向國(guó)際,實(shí)現(xiàn)國(guó)際化發(fā)展作為自己的戰(zhàn)略目標(biāo)。同時(shí),SH事務(wù)所需要結(jié)合自身的實(shí)際情況,制定出三大發(fā)展重點(diǎn)：第一,做大做強(qiáng)的規(guī)�；l(fā)展戰(zhàn)略；第二,在資源共享基礎(chǔ)上謀求業(yè)務(wù)多元化發(fā)展的戰(zhàn)略；第三,實(shí)施國(guó)際化發(fā)展戰(zhàn)略。為實(shí)現(xiàn)其戰(zhàn)略目標(biāo),SH事務(wù)所需從質(zhì)量管理、人力資源、專業(yè)技術(shù)創(chuàng)新、服務(wù)板塊專業(yè)化等方面著手,首先,進(jìn)一步強(qiáng)化事務(wù)所的風(fēng)險(xiǎn)意識(shí)、完善質(zhì)量控制體系；其次,進(jìn)行人才開(kāi)發(fā)、優(yōu)化人力資源結(jié)構(gòu)；再次,在人力資源開(kāi)發(fā)與優(yōu)化的基礎(chǔ)上,研究高端會(huì)計(jì)市場(chǎng)的相關(guān)服務(wù)技術(shù),以及涵蓋事務(wù)所高層決策、中層控制、基層運(yùn)作集成化的信息系統(tǒng)；最后,為抵御同業(yè)競(jìng)爭(zhēng)、參與國(guó)際競(jìng)爭(zhēng),努力尋求更大規(guī)模的兼并聯(lián)合,實(shí)施規(guī)�；�(jīng)營(yíng)。 通過(guò)研究,筆者期望SH會(huì)計(jì)師事務(wù)所發(fā)展成為民族優(yōu)秀品牌,也可以成為其他類似事務(wù)所的有益借鑒。
[Abstract]:China's reform and opening up for more than 30 years, the Chinese CPA industry has been unprecedented development. However, with the changes of the global economic environment and the rapid development of network technology, accounting firms have been greatly impacted in the aspects of organizational structure, service content and service items provided by accounting firms. In the face of the change of environment and the need of survival and development, accounting firms need to make a substantial leap or promotion in the internal governance mechanism, the application of network technology, and the training of professionals. In order to improve the quality of customer service, broaden the service content. Under the background of the continuing downturn of the world economy and the increasingly stringent professional norms of accountants by the world's government regulatory bodies, the litigation risks of accounting firms are increasing, the rate of insurance is increasing, and the cost of human resources is rising. And the update of audit technology makes the operating cost of accounting firm rise rapidly. In addition, the international "big four" accounting firms monopolize the global high-end accounting market, which makes the competition in the Chinese accounting market more fierce. Therefore, we need to re-examine and explore the business wisdom of the industry. In view of this, based on the theory of industry competition structure and SWOT analysis model, this paper studies and compares the development history and development strategy of accounting firms at home and abroad, and finds out the present situation and problems in the formulation and implementation of the development strategies of large domestic firms. Based on the empirical case, this paper makes a thorough study of the macro environment, industry environment and internal conditions of SH accounting firm, and puts forward its own views on the formulation and implementation of the development strategy of SH accounting firm. This paper holds that SH accounting firm, as a large domestic capital institution, is facing the bottleneck of development, which has both advantages and disadvantages, and opportunities and threats coexist. This paper holds that SH accounting firm should take it as its own strategic goal to make it bigger and stronger, to go international and to realize its international development. At the same time, SH-firm needs to work out three key points of development according to its own actual situation: first, to make a large and strong large-scale development strategy; second, to seek a diversified business development strategy on the basis of resource sharing; third, Implement international development strategy. In order to achieve its strategic goal, SH firms should start from the aspects of quality management, human resources, technical innovation, service specialization, etc. Firstly, we should further strengthen the firm's risk awareness and improve the quality control system. Thirdly, on the basis of the development and optimization of human resources, the paper studies the related service technology of high-end accounting market, and covers the top level decision-making, middle level control, Finally, in order to resist the competition of the same industry and participate in the international competition, we should seek for a larger merger and association and carry out large-scale operation in order to resist the competition of the same industry and participate in the international competition. Through the research, the author expects SH accounting firm to develop into an excellent national brand, and can also be a useful reference for other similar firms.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233;F272

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相關(guān)期刊論文 前1條

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本文編號(hào)：2038111