奥迪经销商网络会计信息质量提升策略研究

发布时间：2018-03-25 07:51

本文选题：奥迪经销商网络　切入点：会计信息质量　出处：《东华大学》2017年硕士论文

【摘要】：伴随着世界经济一体化程度的加深,汽车行业已成为我国的支柱产业之一。经销商作为汽车行业经营模式主体,得到了我国汽车消费者的普遍认可。我国汽车经销商数量已经跃居世界前列,许多主流汽车品牌在内地已设立上百家经销商,在全国范围内构建起一个日趋完善的销售服务网络。奥迪特许经销商网络(特指销售渠道)始建于1999年,十几年来,奥迪经销商数量从最初的十几家发展到2016年的440家,网络规模不断发展壮大。然而,奥迪在努力增加网络数量的同时,也面对来自经销商网络管理的诸多问题。从财务管理角度而言,主要表现在经销商会计信息质量的诸多不足之处。能否解决好经销商网络的会计信息质量问题决定了奥迪品牌整体财务决策的水平,也关系到奥迪能否在信息不对称环境下对经销商网络的财务状况与盈利情况进行良好管控。本文以奥迪经销商网络为研究对象,重点研究经销商网络会计信息质量,在梳理相关文献和理论的基础上,介绍奥迪经销商的网络规划及其管理目标、经销商网络会计信息质量管理的目标,深入分析了奥迪经销商网络会计信息质量存在的主要问题,总结并分析其成因,从完善经销商财务报告披露制度;引入先进信息平台大批量处理经销商会计数据;重点关注经销商融资费用、存货等常出问题科目;多渠道调研经销商会计信息,抽样验证信息真实性;提升经销商财务人员专业素质等五个方面提出提升经销商会计信息质量的策略。并针对会计信息质量的提升策略,进一步提出建立经销商会计信息质量评级制度的保障措施。希望本文的研究能为众多具有经销商网络管理需求的企业提供现实的参考依据。帮助其更好地进行经销商网络的会计信息质量管理,并由此做出更有效的财务决策。
[Abstract]:With the deepening of the integration of the world economy, the automobile industry has become one of the pillar industries in our country. The number of automobile dealers in China has leapt to the top in the world, and many mainstream automobile brands have set up hundreds of dealers in the mainland. An increasingly sophisticated sales service network has been established nationwide. The Audi franchise dealer network (especially the sales channel) was established in 1999. In the past decade or so, the number of Audi dealers has grown from a dozen at first to 440 in 2016. The scale of the network is growing. However, while Audi is trying to increase the number of networks, it also faces many problems from the dealer network management. Whether the quality of accounting information of dealers can be solved well determines the level of overall financial decision of Audi brand. It is also related to whether Audi can control the financial status and profit of dealer network under asymmetric information environment. This paper focuses on the quality of dealer network accounting information, taking Audi dealer network as the research object. On the basis of combing relevant literatures and theories, this paper introduces the network planning and management objectives of Audi dealers, the quality management objectives of dealers' network accounting information, and analyzes the main problems existing in the quality of Audi dealers' network accounting information. Summarize and analyze its causes, from perfecting dealer financial report disclosure system, introducing advanced information platform to deal with dealer accounting data in large quantities, focusing on dealer financing costs, inventory and other common problems of subjects; The paper puts forward the strategies to improve the quality of dealer accounting information from five aspects, such as investigating dealer accounting information through multiple channels, sampling and verifying the authenticity of information, improving the professional quality of dealer financial personnel, and aiming at improving the quality of accounting information. Further put forward the safeguard measures of establishing dealer accounting information quality rating system. I hope the research in this paper can provide a practical reference for many enterprises with dealer network management needs, and help them to better carry out the business. The quality Management of Accounting Information in the Network of Merchants, And thus make more effective financial decisions.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.471

【参考文献】