我國會(huì)計(jì)師事務(wù)所國際化模式選擇研究
發(fā)布時(shí)間：2019-04-27 12:16
【摘要】：經(jīng)濟(jì)全球化推動(dòng)了會(huì)計(jì)服務(wù)行業(yè)的全球化,而我國也在加入WTO后不斷實(shí)現(xiàn)著開放服務(wù)業(yè)的承諾,我國的會(huì)計(jì)市場也在不但向世界打開。其實(shí)在上世紀(jì)80年代,由于我國的改革開放政策的實(shí)施,我國的會(huì)計(jì)市場也已經(jīng)開放。一方面,“四大”在上世紀(jì)80年代我國會(huì)計(jì)市場剛開放的時(shí)候就進(jìn)入我國市場,并且憑借其自身的內(nèi)部化優(yōu)勢和所有權(quán)優(yōu)勢,占據(jù)了我國會(huì)計(jì)市場多達(dá)五分之一的市場份額,牢牢控制了包括世界500強(qiáng)企業(yè)在內(nèi)的高端客戶。而且越來越多的國際會(huì)計(jì)師事務(wù)所來將它們的經(jīng)營范圍外延到我國境內(nèi),境內(nèi)會(huì)計(jì)市場有競爭力的供給方越來越多,市場競爭激烈程度愈演愈烈。另一方面,隨著我國市場經(jīng)濟(jì)的發(fā)展和對(duì)外開放的深化,我國也產(chǎn)生了許多國際性的大企業(yè),當(dāng)前,我國在全球178個(gè)國家或地區(qū)共有1.6萬家境外企業(yè),對(duì)外直接投資覆蓋了國民經(jīng)濟(jì)所有行業(yè)類別。他們也有境外融資和做國際業(yè)務(wù)的需求,從需求方角度看,國際服務(wù)的需求量也增加了。目前,我國大型的本土?xí)?jì)師事務(wù)所雖然整體在國內(nèi)服務(wù)網(wǎng)絡(luò)建設(shè)、客戶數(shù)量、管理制度水平和人才儲(chǔ)備等方面都做得比較好發(fā)展比較規(guī)范,在國內(nèi)的審計(jì)傳統(tǒng)業(yè)務(wù)上具備較為明顯的優(yōu)勢,但在審計(jì)高端市場的全面介入上尚顯不足,至今我國境內(nèi)的會(huì)計(jì)師事務(wù)所出具的審計(jì)報(bào)告不被境外資本市場和金融機(jī)構(gòu)所認(rèn)可。因此打造一批具備國際競爭力、能夠承接國內(nèi)國際高端業(yè)務(wù)的大型會(huì)計(jì)師事務(wù)所,是我國會(huì)計(jì)師事務(wù)所面臨的挑戰(zhàn),也是整個(gè)行業(yè)迫切需要解決的問題。 我國的本土所如何走向國際化,采取怎樣的國際化模式,迅速做大做強(qiáng),提升業(yè)務(wù)能力,拓展業(yè)務(wù)范圍,已成為多方關(guān)注的問題。我國目前已經(jīng)有近十家事務(wù)所開始國際化,雖然其中有少量的幾家取得了好的國際化發(fā)展成效,但也有諸多失敗的案例,整體上看并不順利。例如在我國曾經(jīng)發(fā)展很好也曾是我國最大的上海大華會(huì)計(jì)師事務(wù)所,它曾經(jīng)想通過與“四大”合并的方式進(jìn)入國際市場,學(xué)習(xí)國際先進(jìn)所的國際化發(fā)展經(jīng)驗(yàn)。但最后卻被“四大”把其優(yōu)秀的人才和優(yōu)質(zhì)的客戶吸收了,從此大華也消失了,我國本土所的民族品牌在選擇了不當(dāng)?shù)膰H化模式后走向了滅亡。 在會(huì)計(jì)師事務(wù)所國際化方面的研究,理論界大部分做的是其國際化的必要性、影響因素可能會(huì)遇到的障礙這幾方面的研究,對(duì)其國際化模式的研究比較少。本文將在前人研究的基礎(chǔ)上,系統(tǒng)地總結(jié)可供我國本土所使用的五種國際化模式,結(jié)合實(shí)際的案例,深入分析他們的優(yōu)劣勢,并對(duì)我國的本土?xí)?jì)師事務(wù)所做SWOT分析,結(jié)合我國本土所自身的特點(diǎn)和各種模式的特性,分別對(duì)我國大型本土所和中型本土所的國際化模式選擇做出針對(duì)性的對(duì)策建議。
[Abstract]:Economic globalization has promoted the globalization of accounting service industry. After China's entry into WTO, our country has continuously realized the promise of opening up the service industry, and the accounting market of our country is not only opening to the world. In fact, in the 1980s, due to the implementation of China's reform and opening-up policy, China's accounting market has also been open. On the one hand, the "Big four" entered the Chinese market when the accounting market was just opened in the 1980s, and by virtue of its own advantages of internalization and ownership, it occupied as much as 1/5 of the market share of the accounting market in China. Firm control of the world's top 500 companies, including high-end customers. Moreover, more and more international accounting firms have extended their business scope to our country, and there are more and more competitive suppliers in the domestic accounting market, and the fierce competition in the market is becoming more and more intense. On the other hand, with the development of China's market economy and the deepening of the opening-up to the outside world, China has also produced many large international enterprises. At present, there are 16000 foreign enterprises in 178 countries or regions around the world. OFDI covers all sectors of the national economy. They also have overseas financing and international business needs, from a demand-side perspective, the demand for international services has also increased. At present, although the large-scale local accounting firms in China have done a relatively good and standardized development in the construction of domestic service networks, the number of customers, the level of management system and the talent reserve, etc. There are obvious advantages in the traditional audit business in China, but the overall intervention in the high-end market is still insufficient. So far, the audit reports issued by the accounting firms in our country have not been recognized by the foreign capital markets and financial institutions. Therefore, it is a challenge for our accounting firms to build a large number of accounting firms which have international competitiveness and can undertake high-end business at home and abroad, and it is also an urgent problem to be solved in the whole industry. How to move towards internationalization, how to adopt internationalization mode, how to enlarge and strengthen quickly, how to improve business ability and expand business scope in our country has become a problem that many people pay close attention to. At present, nearly ten firms have started to internationalize in our country. Although a few of them have achieved good results of internationalization development, there are also many cases of failure, which are not smooth as a whole. For example, in China, it has developed very well and was also the largest accounting firm in Shanghai. It once wanted to enter the international market through the merger with the "Big four" and learn the international development experience of the International Advanced Institute. But in the end, the "Big four" absorbed its outstanding talents and high-quality customers, and since then, Dahua has also disappeared. The national brands of our country have gone to extinction after choosing the improper internationalization mode. In the field of internationalization of accounting firms, most of the theoretical studies are about the necessity of internationalization, the obstacles that may be encountered by the influencing factors, and the research on the internationalization mode of accounting firms is less. On the basis of previous studies, this paper will systematically summarize the five internationalization models that can be used in China, combine with practical cases, analyze their advantages and disadvantages in depth, and do SWOT analysis to the local accounting firms in China. Based on the characteristics of China's native and various modes, the author puts forward some suggestions on the choice of internationalization mode of large-scale and medium-sized native China respectively.
【學(xué)位授予單位】：西南財(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
本文編號(hào)：2466977
[Abstract]:Economic globalization has promoted the globalization of accounting service industry. After China's entry into WTO, our country has continuously realized the promise of opening up the service industry, and the accounting market of our country is not only opening to the world. In fact, in the 1980s, due to the implementation of China's reform and opening-up policy, China's accounting market has also been open. On the one hand, the "Big four" entered the Chinese market when the accounting market was just opened in the 1980s, and by virtue of its own advantages of internalization and ownership, it occupied as much as 1/5 of the market share of the accounting market in China. Firm control of the world's top 500 companies, including high-end customers. Moreover, more and more international accounting firms have extended their business scope to our country, and there are more and more competitive suppliers in the domestic accounting market, and the fierce competition in the market is becoming more and more intense. On the other hand, with the development of China's market economy and the deepening of the opening-up to the outside world, China has also produced many large international enterprises. At present, there are 16000 foreign enterprises in 178 countries or regions around the world. OFDI covers all sectors of the national economy. They also have overseas financing and international business needs, from a demand-side perspective, the demand for international services has also increased. At present, although the large-scale local accounting firms in China have done a relatively good and standardized development in the construction of domestic service networks, the number of customers, the level of management system and the talent reserve, etc. There are obvious advantages in the traditional audit business in China, but the overall intervention in the high-end market is still insufficient. So far, the audit reports issued by the accounting firms in our country have not been recognized by the foreign capital markets and financial institutions. Therefore, it is a challenge for our accounting firms to build a large number of accounting firms which have international competitiveness and can undertake high-end business at home and abroad, and it is also an urgent problem to be solved in the whole industry. How to move towards internationalization, how to adopt internationalization mode, how to enlarge and strengthen quickly, how to improve business ability and expand business scope in our country has become a problem that many people pay close attention to. At present, nearly ten firms have started to internationalize in our country. Although a few of them have achieved good results of internationalization development, there are also many cases of failure, which are not smooth as a whole. For example, in China, it has developed very well and was also the largest accounting firm in Shanghai. It once wanted to enter the international market through the merger with the "Big four" and learn the international development experience of the International Advanced Institute. But in the end, the "Big four" absorbed its outstanding talents and high-quality customers, and since then, Dahua has also disappeared. The national brands of our country have gone to extinction after choosing the improper internationalization mode. In the field of internationalization of accounting firms, most of the theoretical studies are about the necessity of internationalization, the obstacles that may be encountered by the influencing factors, and the research on the internationalization mode of accounting firms is less. On the basis of previous studies, this paper will systematically summarize the five internationalization models that can be used in China, combine with practical cases, analyze their advantages and disadvantages in depth, and do SWOT analysis to the local accounting firms in China. Based on the characteristics of China's native and various modes, the author puts forward some suggestions on the choice of internationalization mode of large-scale and medium-sized native China respectively.
【學(xué)位授予單位】：西南財(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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