【摘要】：2009年10月，國(guó)務(wù)院轉(zhuǎn)發(fā)了財(cái)政部關(guān)于加快發(fā)展我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)的若干意見，提出要重點(diǎn)扶持10家左右能夠跨國(guó)經(jīng)營(yíng)，并提供綜合服務(wù)的大型會(huì)計(jì)師事務(wù)所。我國(guó)會(huì)計(jì)師事務(wù)所起步較晚，難以在短期內(nèi)憑借自身發(fā)展形成具有核心競(jìng)爭(zhēng)力的大型會(huì)計(jì)師事務(wù)所。 合并是會(huì)計(jì)師事務(wù)所做大做強(qiáng)的重要途徑，可迅速提升核心競(jìng)爭(zhēng)力并增加市場(chǎng)份額。然而，合并并不能創(chuàng)造價(jià)值，整合才是提升價(jià)值的過程。事務(wù)所合并成敗的關(guān)鍵在于是否進(jìn)行實(shí)質(zhì)性整合。事務(wù)所合并動(dòng)機(jī)存在的差異性決定了合并后所面臨的整合問題各不相同，，這為本文結(jié)合事務(wù)所合并動(dòng)機(jī)與整合問題研究提供了契機(jī)。 在回顧國(guó)內(nèi)外研究現(xiàn)狀的基礎(chǔ)上，本文對(duì)事務(wù)所合并及其相關(guān)理論進(jìn)行了闡述，將事務(wù)所合并動(dòng)機(jī)概括為三個(gè)方面：政府管制力量的推動(dòng)作用，審計(jì)市場(chǎng)發(fā)展的需求，事務(wù)所發(fā)展的內(nèi)生需要。同時(shí)論述了事務(wù)所合并整合的相關(guān)理論，包括發(fā)展理論、競(jìng)爭(zhēng)力理論以及價(jià)值理論。重點(diǎn)針對(duì)質(zhì)量控制、客戶資源、人力資源、薪酬激勵(lì)機(jī)制以及事務(wù)所文化等方面的合并整合內(nèi)容進(jìn)行深入研究。 國(guó)內(nèi)外學(xué)者大多采用大樣本的實(shí)證研究，對(duì)于合并的具體案例分析非常欠缺（包括合并成功案例和合并終止案例的具體分析），對(duì)實(shí)務(wù)界關(guān)于合并的具體看法與做法缺乏了解。因此本文接下來以國(guó)內(nèi)外會(huì)計(jì)師事務(wù)所的合并案例為研究對(duì)象，結(jié)合事務(wù)所實(shí)地訪談，分別從合并方與被合并方，從合并成功案例到合并終止案例，全面分析事務(wù)所合并動(dòng)機(jī)與整合內(nèi)容，旨在充實(shí)會(huì)計(jì)師事務(wù)所合并整合方面的研究。 根據(jù)上述的理論分析與案例研究結(jié)果，本文認(rèn)為我國(guó)會(huì)計(jì)師事務(wù)所應(yīng)吸取教訓(xùn)、總結(jié)經(jīng)驗(yàn)，借鑒國(guó)際大型會(huì)計(jì)師事務(wù)所的合并成功案例，真正做大做強(qiáng)，實(shí)現(xiàn)國(guó)際化發(fā)展戰(zhàn)略。同時(shí)，政府部門及行業(yè)協(xié)會(huì)應(yīng)為事務(wù)所提供合并整合指導(dǎo)，制定出適合我國(guó)會(huì)計(jì)師事務(wù)所合并整合的指導(dǎo)體系，推動(dòng)事務(wù)所進(jìn)行實(shí)質(zhì)性整合，加快“走出去”發(fā)展步伐，建立國(guó)際品牌聲譽(yù)。
[Abstract]:In October 2009, the State Council forwarded a number of opinions from the Ministry of Finance on speeding up the development of the CPA industry in China, and put forward that we should focus on supporting 10 large accounting firms that can operate across national borders and provide comprehensive services. Accounting firms in China start late, so it is difficult to form large accounting firms with core competence by their own development in the short term. Merger is an important way for accounting firms to become bigger and stronger, which can rapidly enhance core competitiveness and increase market share. However, mergers do not create value, integration is the process of value enhancement. The key to the success or failure of the firm merger lies in whether or not to carry out substantive integration. The difference in the motivation of firm merger determines that the integration problems are different after the merger, which provides an opportunity for this paper to study the merger motivation and integration issues. On the basis of reviewing the current research situation at home and abroad, this paper expounds the merger of firms and its related theories, and generalizes the motive of firm merger into three aspects: the driving force of government regulation, the demand of the development of audit market, The endogenous needs of the firm's development. At the same time, it discusses the related theories of firm merger and integration, including development theory, competitiveness theory and value theory. Focus on quality control, customer resources, human resources, compensation incentive mechanism and firm culture and other aspects of the integration of in-depth research. Domestic and foreign scholars mostly use large sample empirical research, and lack of concrete case analysis of merger (including merger success case and merger termination case), and lack of understanding of the concrete view and practice of merger in practical circles. Therefore, this paper takes the merger case of the accounting firm at home and abroad as the research object, combining with the field interview of the firm, from the merging party and the merged party, from the merger success case to the merger termination case, respectively. The purpose of this paper is to enrich the research on the merger and integration of accounting firms. Based on the above theoretical analysis and case study results, this paper holds that Chinese accounting firms should draw lessons, sum up experience, draw lessons from the successful merger cases of international large accounting firms, truly become bigger and stronger, and realize internationalization development strategy. At the same time, government departments and trade associations should provide guidance for firms to merge and integrate, formulate a guidance system suitable for the merger and integration of accounting firms in China, promote the substantive integration of firms, and speed up the pace of development of "going global". Build up an international brand reputation.
【學(xué)位授予單位】：浙江財(cái)經(jīng)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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