【摘要】：隨著我國改革開放的不斷深入及經(jīng)濟(jì)高速發(fā)展,企業(yè)特別是中小企業(yè)對于外部中介機(jī)構(gòu)的專業(yè)服務(wù)需求越來越多,注冊會計(jì)師行業(yè)作為財(cái)稅中介服務(wù)機(jī)構(gòu)在市場經(jīng)濟(jì)發(fā)展過程中承擔(dān)的作用也越來越重要。注冊會計(jì)師行業(yè)在快速發(fā)展的同時(shí),也面臨行業(yè)競爭日趨激烈,尤其在法定審計(jì)業(yè)務(wù)規(guī)模大幅減少的大環(huán)境下中小型會計(jì)師事務(wù)所的生存環(huán)境更為惡劣。因此,我國中小型會計(jì)師事務(wù)所要生存和發(fā)展,就必須選擇一種既符合自身?xiàng)l件,又滿足事務(wù)所外部環(huán)境需要的發(fā)展戰(zhàn)略。本文運(yùn)用PEST分析方法、波特的競爭五力模型以及SWOT分析法對深圳PT會計(jì)師事務(wù)所(以下簡稱PT所)的外部環(huán)境、內(nèi)部條件進(jìn)行了充分分析。在綜合考慮各戰(zhàn)略分析工具的分析結(jié)果后,給出了PT所未來發(fā)展戰(zhàn)略,即在兼顧使用多元化戰(zhàn)略的基礎(chǔ)上,增長型戰(zhàn)略是PT所未來發(fā)展主要采用的戰(zhàn)略安排。考慮到PT所目前業(yè)務(wù)的地域性,以及所處城市多樣化的競爭態(tài)勢,PT將把集中差異化戰(zhàn)略安排作為其競爭戰(zhàn)略的措施。隨著中國國力的強(qiáng)盛,經(jīng)濟(jì)的快速發(fā)展,原來的粗放式的發(fā)展模式將轉(zhuǎn)變?yōu)楦泳?xì)、技術(shù)型、節(jié)約型、持續(xù)性、綠色型經(jīng)濟(jì)發(fā)展模式,相關(guān)的政策、法規(guī)也會對注冊會計(jì)師行業(yè)的發(fā)展進(jìn)行扶持。各類規(guī)模的會計(jì)師事務(wù)所在此政策的支持及廣闊市場需求下,都會得到快速發(fā)展。這就要求PT所在如此大環(huán)境下,要采用擴(kuò)張性的增長型戰(zhàn)略來規(guī)劃未來的業(yè)務(wù)發(fā)展,積極發(fā)揮PT所專業(yè)化、低成本的優(yōu)勢。本論文的觀點(diǎn)在于,PT所可以通過積極推進(jìn)事務(wù)所內(nèi)外部整合方式,開拓以企業(yè)財(cái)務(wù)管理及納稅服務(wù)為核心的非審計(jì)業(yè)務(wù)領(lǐng)域,通過組建高質(zhì)量團(tuán)隊(duì),細(xì)分服務(wù)市場,實(shí)施品牌戰(zhàn)略,從而形成PT所的核心競爭力。
[Abstract]:With the deepening of China's reform and opening up and the rapid economic development, enterprises, especially small and medium-sized enterprises, need more and more professional services from external intermediary organizations. The role of CPA as a financial and tax intermediary service institution in the development of market economy is becoming more and more important. With the rapid development of CPA industry, the competition of CPA industry is becoming more and more fierce, especially in the environment where the scale of statutory audit business is greatly reduced, and the survival environment of small and medium-sized accounting firms is even worse. Therefore, in order to survive and develop, small and medium-sized accounting firms in China must choose a development strategy that not only meets their own conditions, but also meets the needs of the external environment of the firms. In this paper, the external environment and internal conditions of Shenzhen PT accounting firm (PT Institute) are fully analyzed by using PEST analysis method, Porter's five competitive force model and SWOT analysis method. After synthetically considering the analysis results of various strategic analysis tools, this paper gives the future development strategy of PT, that is, on the basis of taking into account the use of diversification strategy, growth strategy is the main strategic arrangement adopted by PT in the future development. Considering the regional nature of PT's current business and the competitive situation of its diversified cities PT will take the centralized differentiation strategy arrangement as its competitive strategy measure. With the strengthening of China's national strength and the rapid development of its economy, the original extensive development model will be transformed into a more refined, technology-based, economical, sustainable, green economic development model, and related policies. Regulations will also support the development of the CPA industry. Accounting firms of all sizes will develop rapidly under the support of this policy and broad market demand. This requires PT to adopt the expansionary growth strategy to plan the future business development and give full play to the advantages of specialization and low cost of PT. The point of view of this paper is that PT can actively promote the internal and external integration of firms, open up non-audit business areas with the core of corporate financial management and tax service, and subdivide the service market through the formation of high-quality teams. The implementation of brand strategy, thus forming the core competitiveness of PT Institute.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F233

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中國期刊全文數(shù)據(jù)庫 前1條

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本文編號：2219245