本文選題：會(huì)計(jì)師事務(wù)所　切入點(diǎn)：合并整合　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在經(jīng)濟(jì)全球化的大背景下,國(guó)際"四大"不斷占據(jù)我國(guó)內(nèi)地審計(jì)市場(chǎng),國(guó)內(nèi)會(huì)計(jì)師事務(wù)所面臨著巨大的競(jìng)爭(zhēng)壓力。在相關(guān)政策的引導(dǎo)下,眾多會(huì)計(jì)師事務(wù)所加入到合并浪潮中,以期創(chuàng)造新的價(jià)值,謀求更大的發(fā)展空間。一些事務(wù)所通過(guò)合并擴(kuò)大了自身規(guī)模,但是卻沒(méi)有創(chuàng)造新的價(jià)值,沒(méi)有實(shí)現(xiàn)合并的最終目的。根據(jù)"合并價(jià)值創(chuàng)造理論",合并交易本身只能實(shí)現(xiàn)價(jià)值的轉(zhuǎn)移或分配,并不創(chuàng)造價(jià)值,合并后整合的過(guò)程才是價(jià)值創(chuàng)造的過(guò)程。合并后的事務(wù)所之所以沒(méi)能創(chuàng)造新的價(jià)值,究其原因是整合做的不到位。會(huì)計(jì)師事務(wù)所想通過(guò)合并縮小與國(guó)際事務(wù)所的差距、搶占審計(jì)市場(chǎng)份額、提升自身競(jìng)爭(zhēng)力、改善審計(jì)服務(wù)的質(zhì)量,實(shí)現(xiàn)各方資源的優(yōu)化整合是關(guān)鍵。我國(guó)會(huì)計(jì)師事務(wù)所經(jīng)過(guò)三次合并浪潮,事務(wù)所已進(jìn)入穩(wěn)定發(fā)展的階段,但是事務(wù)所合并后整合的程度卻不盡相同。一些事務(wù)所已順利通過(guò)合并整合,取得了成功。但也有一些事務(wù)所在合并過(guò)程中只注重有形資源(人力資源、客戶資源等)的整合,忽略了見效緩慢的無(wú)形資源(管理制度、事務(wù)所文化等)的整合,結(jié)果導(dǎo)致合并效果不理想甚至是合并失敗。通過(guò)研究事務(wù)所合并后整合程度對(duì)審計(jì)質(zhì)量的影響,可以為整合過(guò)程中存在問(wèn)題或缺乏整合動(dòng)力的事務(wù)所提供理論依據(jù),促進(jìn)合并后事務(wù)所的深化整合,提升注冊(cè)會(huì)計(jì)師的審計(jì)質(zhì)量。本研究以會(huì)計(jì)師事務(wù)所合并后整合程度為切入點(diǎn),借鑒會(huì)計(jì)師事務(wù)所整合及審計(jì)質(zhì)量的經(jīng)典研究成果,引入聲譽(yù)理論、"深口袋"理論、規(guī)模經(jīng)濟(jì)理論、協(xié)同效應(yīng)理論作為全文的理論支撐。首先,通過(guò)分析會(huì)計(jì)師事務(wù)所合并后整合的動(dòng)因、整合過(guò)程中存在的問(wèn)題及成因,以及整合程度對(duì)審計(jì)質(zhì)量的理論影響,探索會(huì)計(jì)師事務(wù)所合并后整合程度對(duì)注冊(cè)會(huì)計(jì)師審計(jì)質(zhì)量的不同影響。其次,利用在2009年進(jìn)行合并的7家會(huì)計(jì)師事務(wù)所以及由其審計(jì)的上市公司客戶作為實(shí)證樣本,建立多元回歸模型,得出會(huì)計(jì)師事務(wù)所合并后整合程度與審計(jì)質(zhì)量顯著相關(guān)的結(jié)論。最后,針對(duì)前文分析的會(huì)計(jì)師事務(wù)所整合過(guò)程中存在的問(wèn)題,從人力資源、治理結(jié)構(gòu)、執(zhí)業(yè)標(biāo)準(zhǔn)、文化和客戶資源五方面提出優(yōu)化合并整合、提升審計(jì)質(zhì)量的對(duì)策,為我國(guó)會(huì)計(jì)師事務(wù)所整合方面的研究提供借鑒與啟示。
[Abstract]:Under the background of economic globalization, the international "Big four" constantly occupy the audit market in mainland China, and the domestic accounting firms are facing enormous competitive pressure. Under the guidance of relevant policies, many accounting firms have joined the merger wave. With a view to creating new values and seeking greater space for development, some firms have expanded their own size through mergers, but have not created new values, The ultimate purpose of the merger is not achieved. According to the "merger value creation theory", the merger transaction itself can only achieve the transfer or distribution of value, and does not create value, The reason why the merged firm failed to create new value was because the integration was not in place. The accounting firm wanted to narrow the gap with the international firm through the merger. The key is to seize the audit market share, improve the competitiveness of the audit market, improve the quality of the audit service, and realize the optimization and integration of various resources. After three merger waves, the accounting firms in China have entered the stage of stable development. However, the degree of integration is different after the merger. Some firms have successfully integrated through the merger. However, some firms only pay attention to the integration of physical resources (human resources, customer resources, etc.) in the process of merger, and some firms only pay attention to the integration of physical resources (human resources, customer resources, etc.). Neglecting the integration of intangible resources (management system, firm culture, etc.), the result is that the merger effect is not ideal or even the merger fails. It can provide theoretical basis for firms with problems in the process of integration or lack of integration power, and promote the deepening integration of the firms after the merger. To improve the audit quality of CPA. This study takes the degree of integration after the merger of accounting firms as the starting point, draws lessons from the classical research results of the integration and audit quality of accounting firms, and introduces the reputation theory, "deep pocket" theory, The theory of economies of scale and synergetic effect is the theoretical support of this paper. Firstly, by analyzing the causes of the integration of accounting firms after the merger, the problems existing in the process of integration, and the theoretical impact of the degree of integration on the audit quality. This paper explores the different influences of the degree of integration of accounting firms on the audit quality of certified public accountants after the merger. Secondly, using the seven accounting firms merged in 2009 and the clients of listed companies audited by them as empirical samples, Establish multiple regression model, draw the conclusion that the degree of integration after the merger of accounting firms is significantly related to audit quality. Finally, in view of the problems in the process of integration of accounting firms analyzed above, from the human resources, governance structure, The author puts forward the countermeasures of optimizing merger and integration and improving audit quality from five aspects of practice standards, culture and customer resources, and provides reference and inspiration for the research on the integration of accounting firms in our country.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F233;F239.4

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