【摘要】：自從我國(guó)加入WTO以來(lái)，國(guó)際會(huì)計(jì)師事務(wù)所大舉進(jìn)入我國(guó)市場(chǎng)，使我國(guó)會(huì)計(jì)師事務(wù)所面臨巨大的競(jìng)爭(zhēng)壓力，，我國(guó)會(huì)計(jì)師事務(wù)所起步較晚，因此無(wú)論是從規(guī)模還是資本積累方面都與國(guó)際會(huì)計(jì)師事務(wù)所存在一定的差距。而國(guó)際會(huì)計(jì)師事務(wù)所在非審計(jì)服務(wù)領(lǐng)域的優(yōu)勢(shì)更加突出。審計(jì)服務(wù)發(fā)展到今天，審計(jì)服務(wù)市場(chǎng)已經(jīng)處于一定的飽和狀態(tài)。而非審計(jì)服務(wù)以其潛在的廣闊的市場(chǎng)需求、高額收入，以及低風(fēng)險(xiǎn)成為吸引會(huì)計(jì)師事務(wù)所大力發(fā)展的項(xiàng)目。在后金融危機(jī)時(shí)代，隨著經(jīng)濟(jì)的復(fù)蘇，企業(yè)的非審計(jì)服務(wù)需求加大，但是國(guó)際會(huì)計(jì)師事務(wù)所在提供非審計(jì)服務(wù)時(shí)所收取的費(fèi)用較高，使企業(yè)逐漸轉(zhuǎn)向國(guó)內(nèi)會(huì)計(jì)師事務(wù)所，因此我國(guó)的會(huì)計(jì)師事務(wù)所應(yīng)趁此努力開展非審計(jì)服務(wù)，增加會(huì)計(jì)師事務(wù)所的資本積累以及應(yīng)對(duì)風(fēng)險(xiǎn)的能力，提高我國(guó)會(huì)計(jì)師事務(wù)所的競(jìng)爭(zhēng)能力。 湖南廣昊會(huì)計(jì)師事務(wù)所有限公司（以下簡(jiǎn)稱廣昊事務(wù)所）是一家位于長(zhǎng)沙的，具有從事會(huì)計(jì)、審計(jì)、稅務(wù)等專業(yè)服務(wù)的中介機(jī)構(gòu)。隨著長(zhǎng)沙審計(jì)服務(wù)市場(chǎng)的日趨飽和，會(huì)計(jì)師事務(wù)所在審計(jì)市場(chǎng)上的競(jìng)爭(zhēng)的日趨激烈，作為中小型會(huì)計(jì)師事務(wù)所的廣昊事務(wù)所開始出現(xiàn)服務(wù)收入萎縮等現(xiàn)象。因此面對(duì)復(fù)雜多變的外部環(huán)境，廣昊事務(wù)所如何抓住機(jī)遇，大力發(fā)展非審計(jì)服務(wù)成為廣昊事務(wù)所增加服務(wù)收入的關(guān)鍵。本文在對(duì)廣昊事務(wù)所進(jìn)行深入調(diào)研的基礎(chǔ)上，從宏微觀層面考察了其拓展非審計(jì)服務(wù)的必要性與可行性，并針對(duì)其特點(diǎn)對(duì)該所如何拓展非審服務(wù)提出了思路，確保其在激烈的競(jìng)爭(zhēng)中不斷壯大。進(jìn)而為我國(guó)中小型會(huì)計(jì)師事務(wù)所的拓展非審計(jì)服務(wù)作出有益探索，同時(shí)對(duì)其它相似中介服務(wù)機(jī)構(gòu)的發(fā)展有一定的借鑒作用。
[Abstract]:Since China's entry into the WTO, the international accounting firms have entered the Chinese market on a large scale, which makes the accounting firms in our country face enormous competitive pressure, and the accounting firms in our country have started relatively late. Therefore, there is a certain gap between international accounting firms and international accounting firms in terms of scale and capital accumulation. The advantages of international accounting firms in the field of non-audit services are more prominent. Audit service develops to today, audit service market is already in certain saturation state. Non-audit services have attracted the development of accounting firms because of their potential broad market demand, high revenue, and low risk. In the post-financial crisis era, with the recovery of the economy, the demand for non-audit services of enterprises increases, but the fees charged by international accounting firms in providing non-audit services are higher, which makes enterprises gradually turn to domestic accounting firms. Therefore, Chinese accounting firms should take advantage of this to develop non-audit services, increase the capital accumulation of accounting firms and the ability to cope with risks, and improve the competitiveness of accounting firms in China. Hunan Guang Hao Accounting firm Co., Ltd. is located in Changsha, with professional accounting, audit, taxation and other intermediary services. With the increasingly saturation of the audit service market in Changsha, the competition of accounting firms in the audit market is becoming more and more fierce. As a small and medium-sized accounting firm, Guang Hao firm has begun to shrink its service income and so on. Therefore, facing the complex and changeable external environment, how to seize the opportunity and vigorously develop non-audit services has become the key to increase service revenue. Based on the in-depth investigation of Guang Hao firm, this paper investigates the necessity and feasibility of expanding non-audit service from macro and micro level, and puts forward some ideas on how to expand non-audit service in view of its characteristics. Make sure it grows in fierce competition. Then it makes a beneficial exploration for the expansion of non-audit services of small and medium-sized accounting firms in our country, and at the same time, it can be used for reference for the development of other similar intermediary service organizations.
【學(xué)位授予單位】：湖南大學(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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