【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的快速發(fā)展以及《關(guān)于加快發(fā)展我國注冊(cè)會(huì)計(jì)師行業(yè)的若干意見》、《中國注冊(cè)會(huì)計(jì)師行業(yè)發(fā)展規(guī)劃》(2011-2015年)的發(fā)布,作為市場(chǎng)經(jīng)濟(jì)產(chǎn)物的注冊(cè)會(huì)計(jì)師行業(yè)也進(jìn)入了一個(gè)快速發(fā)展的時(shí)期,同時(shí)也給注冊(cè)會(huì)計(jì)師行業(yè)帶來了前所未有的挑戰(zhàn)和機(jī)遇。在這種情況下,為促進(jìn)內(nèi)蒙古注冊(cè)會(huì)計(jì)師行業(yè)健康有序地發(fā)展,對(duì)內(nèi)蒙古注冊(cè)會(huì)計(jì)師行業(yè)的發(fā)展現(xiàn)狀及前景進(jìn)行研究分析就顯得十分必要。 本文針對(duì)目前內(nèi)蒙古注冊(cè)會(huì)計(jì)師行業(yè)的發(fā)展與內(nèi)蒙古經(jīng)濟(jì)發(fā)展及需求不匹配、與全國注冊(cè)會(huì)計(jì)師行業(yè)發(fā)展不同步的客觀現(xiàn)實(shí),在概述對(duì)內(nèi)蒙古注冊(cè)會(huì)計(jì)師行業(yè)發(fā)展歷程和現(xiàn)狀的基礎(chǔ)上,對(duì)內(nèi)蒙古注冊(cè)會(huì)計(jì)師行業(yè)面臨的政治環(huán)境、法律環(huán)境、經(jīng)濟(jì)環(huán)境、技術(shù)環(huán)境等宏觀環(huán)境和行業(yè)特征、行業(yè)結(jié)構(gòu)等行業(yè)環(huán)境進(jìn)行了外部環(huán)境分析；又從內(nèi)蒙古會(huì)計(jì)師事務(wù)所的發(fā)展概況、地域分布、規(guī)模情況、業(yè)務(wù)項(xiàng)目、收入情況、執(zhí)業(yè)人員等方面進(jìn)行了內(nèi)部條件分析。通過研究分析,發(fā)現(xiàn)內(nèi)蒙古注冊(cè)會(huì)計(jì)師行業(yè)存在會(huì)計(jì)師事務(wù)所規(guī)模偏小、地區(qū)分布失衡、服務(wù)同質(zhì)化現(xiàn)象嚴(yán)重、市場(chǎng)競(jìng)爭(zhēng)過度、業(yè)務(wù)范圍狹窄、執(zhí)業(yè)人員水平偏低、高端人才缺乏、服務(wù)質(zhì)量不高、法規(guī)不夠健全、行業(yè)監(jiān)督不力等問題。針對(duì)以上問題,本文立足內(nèi)蒙古自治區(qū)實(shí)際情況,對(duì)會(huì)計(jì)師事務(wù)所行業(yè)的分級(jí)分類管理提出了整體規(guī)劃建議,制定出了有利于內(nèi)蒙古注冊(cè)會(huì)計(jì)師行業(yè)健康快速發(fā)展的分級(jí)分類管理模式,設(shè)計(jì)了“三類六級(jí)”的分級(jí)分類評(píng)價(jià)的方案,并提出了實(shí)現(xiàn)的相應(yīng)路徑,即財(cái)政管理部門、注冊(cè)會(huì)計(jì)師協(xié)會(huì)和會(huì)計(jì)師事務(wù)所分別從哪些途徑實(shí)現(xiàn)分級(jí)分類管理目標(biāo)。
[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(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233

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