【摘要】：在經濟全球化的大背景下，為了積極順應飛速增長的經濟趨勢，無論是企業(yè)還是注冊會計師行業(yè)都逐步擴大規(guī)模并增強實力，而實施規(guī)�；洜I在全球注冊會計師行業(yè)也早己成為發(fā)展的主流。我國會計師事務所起步晚，在數(shù)量和規(guī)模上與國際會計師事務所相比，均存在著差距，這也是導致我國會計師事務所價格競爭，審計質量低下，國際競爭力不強的重要原因。會計師事務所合并是中國注冊會計師職業(yè)界的一個重要現(xiàn)象，也是中國會計師事務所走向規(guī)范化經營道路，提高市場競爭力的重大舉措。合并從存量上調整了行業(yè)結構，促使資源向優(yōu)勢會計師事務所聚集，成為推動行業(yè)結構調整的有效手段，但同時在合并中也暴露了一些問題。 本文采用文獻法、資料收集法、比較分析法等分析方法，，從國內會計師事務所的實際需要出發(fā)，對會計師事務所的概念進行了總結歸納，從內涵的角度分析了會計師事務所的分類，并提出了會計師事務所合并的效應；結合立信會計師事務所的案例分析，揭示了立信會計師事務所合并過程中出現(xiàn)的問題，從合并動力、合并措施、合并動機、企業(yè)文化四個維度，深入剖析了我國會計師事務所合并產生問題的原因；結合分析的結果，提出了從推動力量、組織結構、人力資源、企業(yè)文化四個維度加強和完善我國會計師事務所合并的對策與建議。
[Abstract]:In the context of economic globalization, in order to positively adapt to the rapid economic trend, both the enterprise and the CPA industry have gradually expanded their scale and strengthened their strength. The implementation of scale operation in the global CPA industry has long become the mainstream of development. Compared with the international accounting firms, there is a gap between the number and scale of Chinese accounting firms, which is an important reason for the price competition, the low audit quality and the weak international competitiveness of our country's accounting firms. The merger of accounting firms is an important phenomenon in the field of certified public accountants in China. It is also an important measure for Chinese accounting firms to move to the road of standardized management and to improve their market competitiveness. The amalgamation has adjusted the industry structure from the stock, impelled the resources to gather to the superiority accountant firm, became the effective means to promote the industry structure adjustment, but also exposed some problems in the merger. Based on the methods of literature, data collection and comparative analysis, this paper sums up the concept of accounting firms according to the actual needs of accounting firms in China. This paper analyzes the classification of accounting firms from the angle of connotation, and puts forward the effect of the merger of accounting firms, combined with the case analysis of Lixin accounting firm, reveals the problems in the process of consolidation of accounting firms of Lixin. From the four dimensions of merger motivation, merger measures, merger motivation and corporate culture, this paper deeply analyzes the causes of the problems arising from the merger of accounting firms in China, and, combining with the results of the analysis, puts forward the following points: promoting force, organizational structure, human resources, etc. The four dimensions of corporate culture strengthen and perfect the countermeasures and suggestions on the merger of accounting firms in China.
【學位授予單位】：河北工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233

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