內蒙古注冊會計師行業(yè)發(fā)展戰(zhàn)略研究
發(fā)布時間：2019-01-26 16:47
【摘要】：隨著市場經濟的快速發(fā)展以及《關于加快發(fā)展我國注冊會計師行業(yè)的若干意見》、《中國注冊會計師行業(yè)發(fā)展規(guī)劃》(2011-2015年)的發(fā)布,作為市場經濟產物的注冊會計師行業(yè)也進入了一個快速發(fā)展的時期,同時也給注冊會計師行業(yè)帶來了前所未有的挑戰(zhàn)和機遇。在這種情況下,為促進內蒙古注冊會計師行業(yè)健康有序地發(fā)展,對內蒙古注冊會計師行業(yè)的發(fā)展現狀及前景進行研究分析就顯得十分必要。 本文針對目前內蒙古注冊會計師行業(yè)的發(fā)展與內蒙古經濟發(fā)展及需求不匹配、與全國注冊會計師行業(yè)發(fā)展不同步的客觀現實,在概述對內蒙古注冊會計師行業(yè)發(fā)展歷程和現狀的基礎上,對內蒙古注冊會計師行業(yè)面臨的政治環(huán)境、法律環(huán)境、經濟環(huán)境、技術環(huán)境等宏觀環(huán)境和行業(yè)特征、行業(yè)結構等行業(yè)環(huán)境進行了外部環(huán)境分析；又從內蒙古會計師事務所的發(fā)展概況、地域分布、規(guī)模情況、業(yè)務項目、收入情況、執(zhí)業(yè)人員等方面進行了內部條件分析。通過研究分析,發(fā)現內蒙古注冊會計師行業(yè)存在會計師事務所規(guī)模偏小、地區(qū)分布失衡、服務同質化現象嚴重、市場競爭過度、業(yè)務范圍狹窄、執(zhí)業(yè)人員水平偏低、高端人才缺乏、服務質量不高、法規(guī)不夠健全、行業(yè)監(jiān)督不力等問題。針對以上問題,本文立足內蒙古自治區(qū)實際情況,對會計師事務所行業(yè)的分級分類管理提出了整體規(guī)劃建議,制定出了有利于內蒙古注冊會計師行業(yè)健康快速發(fā)展的分級分類管理模式,設計了“三類六級”的分級分類評價的方案,并提出了實現的相應路徑,即財政管理部門、注冊會計師協會和會計師事務所分別從哪些途徑實現分級分類管理目標。
[Abstract]:With the rapid development of market economy and the publication of "opinions on speeding up the Development of China's Certified Public Accountants" and the "Development Plan for China's Certified Public Accountants" (2011-2015), As a result of market economy, CPA industry has entered a period of rapid development, and has brought unprecedented challenges and opportunities to CPA industry. In this case, in order to promote the healthy and orderly development of the CPA industry in Inner Mongolia, it is very necessary to study and analyze the current situation and prospects of the development of the CPA industry in Inner Mongolia. This paper aims at the objective reality that the development of CPA industry in Inner Mongolia does not match with the economic development and demand of Inner Mongolia, and is out of step with the development of CPA industry in China. On the basis of summarizing the development course and present situation of the CPA profession in Inner Mongolia, the paper gives a brief introduction to the political environment, the legal environment, the economic environment, the technological environment, and so on, and the characteristics of the industry, such as the political environment, the legal environment, the economic environment, the technological environment and so on. The external environment of the industry such as the structure of the industry is analyzed. It also analyzes the internal conditions of Inner Mongolia accounting firm from the following aspects: general situation of development, geographical distribution, scale, business items, income, practitioners and so on. Through research and analysis, it is found that the scale of CPA firms is small, the regional distribution is out of balance, the service homogeneity phenomenon is serious, the market competition is excessive, the scope of business is narrow, and the level of practitioners is low in Inner Mongolia. High-end talent shortage, service quality is not high, laws and regulations are not perfect, industry supervision is weak and so on. In view of the above problems, based on the actual situation of Inner Mongolia Autonomous region, this paper puts forward the overall planning proposals for the classified management of accounting firms. In this paper, a classification management model for the healthy and rapid development of the certified public accountant industry in Inner Mongolia is established, and the scheme of classification and evaluation of "three types and six levels" is designed, and the corresponding realization path, that is, the financial management department, is put forward. The CPA Institute and the CPA firm respectively from which ways to achieve classified management objectives.
【學位授予單位】：內蒙古大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233
本文編號：2415682
[Abstract]:With the rapid development of market economy and the publication of "opinions on speeding up the Development of China's Certified Public Accountants" and the "Development Plan for China's Certified Public Accountants" (2011-2015), As a result of market economy, CPA industry has entered a period of rapid development, and has brought unprecedented challenges and opportunities to CPA industry. In this case, in order to promote the healthy and orderly development of the CPA industry in Inner Mongolia, it is very necessary to study and analyze the current situation and prospects of the development of the CPA industry in Inner Mongolia. This paper aims at the objective reality that the development of CPA industry in Inner Mongolia does not match with the economic development and demand of Inner Mongolia, and is out of step with the development of CPA industry in China. On the basis of summarizing the development course and present situation of the CPA profession in Inner Mongolia, the paper gives a brief introduction to the political environment, the legal environment, the economic environment, the technological environment, and so on, and the characteristics of the industry, such as the political environment, the legal environment, the economic environment, the technological environment and so on. The external environment of the industry such as the structure of the industry is analyzed. It also analyzes the internal conditions of Inner Mongolia accounting firm from the following aspects: general situation of development, geographical distribution, scale, business items, income, practitioners and so on. Through research and analysis, it is found that the scale of CPA firms is small, the regional distribution is out of balance, the service homogeneity phenomenon is serious, the market competition is excessive, the scope of business is narrow, and the level of practitioners is low in Inner Mongolia. High-end talent shortage, service quality is not high, laws and regulations are not perfect, industry supervision is weak and so on. In view of the above problems, based on the actual situation of Inner Mongolia Autonomous region, this paper puts forward the overall planning proposals for the classified management of accounting firms. In this paper, a classification management model for the healthy and rapid development of the certified public accountant industry in Inner Mongolia is established, and the scheme of classification and evaluation of "three types and six levels" is designed, and the corresponding realization path, that is, the financial management department, is put forward. The CPA Institute and the CPA firm respectively from which ways to achieve classified management objectives.
【學位授予單位】：內蒙古大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233
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