基于資源基礎(chǔ)理論的會(huì)計(jì)師事務(wù)所競爭優(yōu)勢研究
發(fā)布時(shí)間：2018-10-29 17:05
【摘要】：隨著我國社會(huì)主義市場經(jīng)濟(jì)體制的建立和深入發(fā)展，我國會(huì)計(jì)師事務(wù)所行業(yè)雖然經(jīng)過大力發(fā)展，但與我國經(jīng)濟(jì)社會(huì)發(fā)展要求和全球會(huì)計(jì)行業(yè)發(fā)展水平有較大差距，而在加入世界貿(mào)易組織時(shí)的五年后對(duì)國際會(huì)計(jì)師事務(wù)所全面開放會(huì)計(jì)市場的承諾以及與國際接軌的新會(huì)計(jì)準(zhǔn)則的實(shí)施，都進(jìn)一步加劇了我國會(huì)計(jì)師事務(wù)所行業(yè)的競爭，也進(jìn)一步刺激了該行業(yè)的繁榮發(fā)展。如何引導(dǎo)大、中、小型會(huì)計(jì)師事務(wù)所按照不同的發(fā)展定位規(guī)范發(fā)展，進(jìn)一步提升會(huì)計(jì)師事務(wù)所的綜合實(shí)力，實(shí)現(xiàn)做大做強(qiáng)的戰(zhàn)略規(guī)劃，促進(jìn)我國注冊(cè)會(huì)計(jì)師行業(yè)又好又快的發(fā)展，已成為當(dāng)前及今后一段時(shí)間我國會(huì)計(jì)師事務(wù)所行業(yè)發(fā)展的重要課題。 二十世紀(jì)八十年代中期，學(xué)者們從企業(yè)內(nèi)部探究企業(yè)競爭優(yōu)勢的來源，從而使把企業(yè)內(nèi)部的異質(zhì)性資源作為競爭優(yōu)勢分析的起點(diǎn)和戰(zhàn)略制訂核心的資源基礎(chǔ)理論得到越來越多的關(guān)注。 作為第三產(chǎn)業(yè)的知識(shí)密集型服務(wù)中介機(jī)構(gòu)的會(huì)計(jì)師事務(wù)所，其行業(yè)具有外部環(huán)境趨同、主要資產(chǎn)為人力資本等特性，本文選擇與其相適應(yīng)的競爭優(yōu)勢理論中的資源基礎(chǔ)理論作為整個(gè)研究的理論基礎(chǔ)和邏輯思考的出發(fā)點(diǎn)，在吸收和借鑒國內(nèi)外關(guān)于資源基礎(chǔ)理論和會(huì)計(jì)師事務(wù)所行業(yè)的評(píng)價(jià)研究成果的基礎(chǔ)上，，結(jié)合新形勢下我國會(huì)計(jì)師事務(wù)所的發(fā)展定位，綜合運(yùn)用文獻(xiàn)研究、模糊綜合分析法、層次分析法、專家評(píng)價(jià)法等研究方法從定性和定量兩方面對(duì)會(huì)計(jì)師事務(wù)所競爭優(yōu)勢的形成和評(píng)價(jià)進(jìn)行了研究。 本文從會(huì)計(jì)師事務(wù)所和資源基礎(chǔ)理論的相關(guān)研究出發(fā)，以國內(nèi)外相關(guān)的文獻(xiàn)回顧作為起點(diǎn)，確立研究內(nèi)容和意義。然后是對(duì)相關(guān)支撐理論即資源基礎(chǔ)理論、競爭優(yōu)勢理論、企業(yè)戰(zhàn)略理論的綜述，以構(gòu)建研究的理論基石和框架�；仡櫫宋覈鴷�(huì)計(jì)師事務(wù)所行業(yè)的發(fā)展歷程和歷史沿革，然后概括了目前我國會(huì)計(jì)師事務(wù)所行業(yè)的發(fā)展現(xiàn)狀和發(fā)展中的主要問題，再就目前我國會(huì)計(jì)師事務(wù)所行業(yè)的競爭格局進(jìn)行了分析，得出了我國會(huì)計(jì)師事務(wù)所行業(yè)呈現(xiàn)出壟斷競爭市場的競爭格局的結(jié)論。根據(jù)資源基礎(chǔ)理論的基本觀點(diǎn)給出了會(huì)計(jì)師事務(wù)所競爭優(yōu)勢的一般性的描述，并概括了其有價(jià)性、稀缺性、不完全模仿性、難以替代性的特點(diǎn)；在資源基礎(chǔ)理論的研究框架下，根據(jù)會(huì)計(jì)師事務(wù)所競爭優(yōu)勢的四個(gè)影響因素即行政性的市場、特殊的資產(chǎn)、公共性的產(chǎn)品、異質(zhì)性的業(yè)務(wù)技術(shù)推導(dǎo)出四個(gè)最為關(guān)鍵的核心戰(zhàn)略資源也即競爭優(yōu)勢的四個(gè)要素構(gòu)成：人力資本要素、品牌聲譽(yù)要素、組織能力要素、規(guī)模要素，再以其競爭優(yōu)勢的四個(gè)特點(diǎn)（有價(jià)性、稀缺性、不完全模仿性、難以替代性）分別加以衡量最終確立這四個(gè)競爭優(yōu)勢的要素構(gòu)成，于是勾勒出了基于資源基礎(chǔ)理論的會(huì)計(jì)師事務(wù)所競爭優(yōu)勢的形成機(jī)理。再由競爭優(yōu)勢的要素延伸出具體的評(píng)價(jià)指標(biāo)并結(jié)合模糊分析法和層級(jí)分析法形成會(huì)計(jì)師事務(wù)所競爭優(yōu)勢的評(píng)價(jià)體系，最后以我國行業(yè)內(nèi)的標(biāo)桿四大會(huì)計(jì)師事務(wù)所為研究對(duì)象做實(shí)證研究，應(yīng)用評(píng)價(jià)模型以驗(yàn)證研究結(jié)果。
[Abstract]:With the establishment and in-depth development of China's socialist market economy system, our country's accounting firm industry has been developing vigorously, but it has a great disparity with the development level of China's economic and social development and the development level of global accounting industry. After five years of China's accession to the World Trade Organization, the commitment of the international accounting firm to fully open the accounting market and the implementation of the new accounting standards in line with the international standards have further exacerbated the competition in our accounting firm industry, and further stimulated the prosperity and development of the industry. How to guide large, medium and small accounting firms to develop according to different development and positioning norms, further improve the comprehensive strength of accounting firms, achieve great strategic planning, and promote good and fast development of CPA profession in our country. It has become an important subject of our country's accounting firm's industry development for some time in the future. In the middle of the eighties of the 20th century, scholars explored the source of enterprise competitive advantage from the inside of the enterprise, so as to make the heterogeneous resources inside the enterprise as the starting point of the competitive advantage analysis and the strategic development of the core resource basic theory to get more and more Concern. As an accounting firm of knowledge-intensive service intermediary institutions of the tertiary industry, the industry has the convergence of external environment, and the main assets are human resources. Based on the characteristics of capital and other characteristics, this paper chooses the resource basic theory in the theory of competitive advantage adapted to it as the starting point of the theoretical foundation and logical thinking of the whole research, and studies the evaluation of the basic theory of resources and the profession of accounting firm in both domestic and foreign countries. On the basis of fruit, combined with the development and positioning of accounting firms in our country under the new situation, the paper studies the formation and evaluation of the competitive advantage of accounting firms from both qualitative and quantitative aspects by means of literature research, fuzzy comprehensive analysis, analytic hierarchy process and expert evaluation method. In this paper, based on the relevant research of accounting firm and resource basic theory, this paper reviews the relevant literature review at home and abroad as the starting point. The content and significance of the research are put forward. Then it is an overview of the related support theory, namely, the basic theory of resources, the theory of competitive advantage and the theory of enterprise's strategy, so as to build the research. The theoretical foundation and framework of our country's accounting firm industry are reviewed. The development history and development trend of our country's accounting firm industry are reviewed, and then the present situation and main problems in the development of our country's accounting firm industry are summarized, and then the competition of our country's accounting firm industry is discussed. The competition pattern is analyzed, and it is concluded that China's accounting firm industry has a monopoly competition market. According to the basic viewpoint of the basic theory of resources, the general description of the competitive advantage of the accounting firm is given, and the characteristics of the competitive advantage of the accounting firm are summarized. Under the research framework of theory, four most critical core strategic resources, namely, the four elements of competitive advantage, are derived according to the four factors influencing the competitive advantage of accounting firms, namely, administrative market, special assets, new products and heterogeneous business technology. The four characteristics of human capital, brand reputation, organizational ability, scale, and competitive advantage (price, scarcity, incomplete imitative, difficult to replace) are measured and finally established. The competition advantage is composed of elements, and then we outline the accounting firm's competition based on the basic theory of resources. The formation mechanism of the competitive advantage, the specific evaluation index is extended by the element of the competitive advantage, and the evaluation system of the competitive advantage of the accounting firm is formed by combining the fuzzy analysis method and the level analysis method, and finally, the four major accounting firms in the industry of our country are the research institutes. An Empirical Study of Research Object and Application Evaluation Model
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233
本文編號(hào)：2298297
[Abstract]:With the establishment and in-depth development of China's socialist market economy system, our country's accounting firm industry has been developing vigorously, but it has a great disparity with the development level of China's economic and social development and the development level of global accounting industry. After five years of China's accession to the World Trade Organization, the commitment of the international accounting firm to fully open the accounting market and the implementation of the new accounting standards in line with the international standards have further exacerbated the competition in our accounting firm industry, and further stimulated the prosperity and development of the industry. How to guide large, medium and small accounting firms to develop according to different development and positioning norms, further improve the comprehensive strength of accounting firms, achieve great strategic planning, and promote good and fast development of CPA profession in our country. It has become an important subject of our country's accounting firm's industry development for some time in the future. In the middle of the eighties of the 20th century, scholars explored the source of enterprise competitive advantage from the inside of the enterprise, so as to make the heterogeneous resources inside the enterprise as the starting point of the competitive advantage analysis and the strategic development of the core resource basic theory to get more and more Concern. As an accounting firm of knowledge-intensive service intermediary institutions of the tertiary industry, the industry has the convergence of external environment, and the main assets are human resources. Based on the characteristics of capital and other characteristics, this paper chooses the resource basic theory in the theory of competitive advantage adapted to it as the starting point of the theoretical foundation and logical thinking of the whole research, and studies the evaluation of the basic theory of resources and the profession of accounting firm in both domestic and foreign countries. On the basis of fruit, combined with the development and positioning of accounting firms in our country under the new situation, the paper studies the formation and evaluation of the competitive advantage of accounting firms from both qualitative and quantitative aspects by means of literature research, fuzzy comprehensive analysis, analytic hierarchy process and expert evaluation method. In this paper, based on the relevant research of accounting firm and resource basic theory, this paper reviews the relevant literature review at home and abroad as the starting point. The content and significance of the research are put forward. Then it is an overview of the related support theory, namely, the basic theory of resources, the theory of competitive advantage and the theory of enterprise's strategy, so as to build the research. The theoretical foundation and framework of our country's accounting firm industry are reviewed. The development history and development trend of our country's accounting firm industry are reviewed, and then the present situation and main problems in the development of our country's accounting firm industry are summarized, and then the competition of our country's accounting firm industry is discussed. The competition pattern is analyzed, and it is concluded that China's accounting firm industry has a monopoly competition market. According to the basic viewpoint of the basic theory of resources, the general description of the competitive advantage of the accounting firm is given, and the characteristics of the competitive advantage of the accounting firm are summarized. Under the research framework of theory, four most critical core strategic resources, namely, the four elements of competitive advantage, are derived according to the four factors influencing the competitive advantage of accounting firms, namely, administrative market, special assets, new products and heterogeneous business technology. The four characteristics of human capital, brand reputation, organizational ability, scale, and competitive advantage (price, scarcity, incomplete imitative, difficult to replace) are measured and finally established. The competition advantage is composed of elements, and then we outline the accounting firm's competition based on the basic theory of resources. The formation mechanism of the competitive advantage, the specific evaluation index is extended by the element of the competitive advantage, and the evaluation system of the competitive advantage of the accounting firm is formed by combining the fuzzy analysis method and the level analysis method, and finally, the four major accounting firms in the industry of our country are the research institutes. An Empirical Study of Research Object and Application Evaluation Model
【學(xué)位授予單位】：中國海洋大學(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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