我国会计师事务所合并问题探析

发布时间：2018-04-20 11:46

本文选题：会计师事务所合并 + 审计质量　；参考：《江西财经大学》2017年硕士论文

【摘要】：改革开放以来,我国证券市场实现了跨时代飞跃,然而在这种快速发展下隐匿着财务舞弊毒瘤。“毒素”蔓延至上市公司会计信息披露,直至银广夏、银河科技案件逐渐被揭露,注册会计师行业迎来了史上波及面最广地“信任危机”。会计师事务所作为注册会计师行业发展平台,记录了其成长历程也演绎着“双重角色”,一类角色是追求利益最大化经济人,另一类角色是公众利益守护者。潜在利益冲突促使会计师事务所极力需要寻求平衡点,即会计师事务所需要坚持“三公”原则基础上达到经济利益最大化。正所谓对症下药,寡头垄断型审计市场结构能很好地解决事务所“双重角色”摇摆,对于这场“信誉危机”地完美解除也是恰到好处。而我国独立审计起步晚,国际“四大”提前抢占国内优质资源,加上国内事务所规模小实力不均衡,难以抵抗国际对中国审计市场的冲击,合并是快速缩小差距的重要途径。1998年对于注册会计师行业来说是具有里程碑的意义,从这里启程迈向了更高、更好、更快。2000年若干合并政策意见出台,这股合并浪潮迅速席卷全国,“准入门槛”遍地开花。2006年“做大做强”战略提出,为内忧外患夹缝中生存的国内所指明了前进方向。但是,合并并非简单相加,更不仅仅停留着形式层面上,简单粗暴方式最终只会引发更加严重问题。因此,事务所如何走好合并之路,是当前理论界和实务界探寻和研究的热点问题。借鉴国外对事务所合并研究成果,国内学者在事务所治理方面研究也取得一定成果,但大部分从审计质量和审计收费角度出发,进行实证性分析。而结合理论基础,对会计师事务所合并初期的调查分析以及合并后的整合相关研究较少。本文结合理论基础,依据“背景——问题——原因——建议”的思路,对我国会计师事务所合并行为进行研究。首先,从该合并的背景出发,阐述事务所合并动因和历程;其次,基于本土事务所合并现状结合案例,发现问题,找出根源所在;最后,借鉴国外事务所经验,并针对发现的问题提出相应的防范措施。本文共有六部分,除引言和结语外,第二和第五部分是全文的核心和重点。第二部分是理论概述。主要阐述了合并的基本定义、方式、动因及我国会计师事务所合并三次浪潮演化过程。第三部分是问题及原因分析。基于对国内重大合并历史背景回顾,分析现状发现问题,从而找到其原因。第四部分是经验借鉴。分别从合并效果、启示两个方面对国外会计师事务所合并历程展开论述。第五部分为建议对策。从做好合并前准备工作、客户资源整合、人力资源整合及合并文化培育四个方面提出具有建设性解决方案推动合并顺利进行,为我国会计师事务跻身世界一流贡献力量。
[Abstract]:Since the reform and opening up, China's securities market has achieved a cross-epoch leap, but in this rapid development hidden financial fraud cancer. "toxin" spread to the disclosure of accounting information of listed companies, until silver Guangxia, Galaxy science and technology cases were gradually exposed, the CPA industry ushered in the history of the most widespread "trust crisis." As a platform for the development of CPA industry, accounting firms record their growth process and deduce "double roles", one is to pursue the maximization of interests, the other is the guardian of the public interest. The potential conflicts of interest urge accounting firms to seek a balance point, that is, accounting firms need to adhere to the "three public" principle to maximize economic interests. The oligopoly audit market structure can solve the "double role" swing of the firm, and it is just right for the perfect resolution of the "credit crisis". However, with the late start of independent auditing in China, the international "big four" preempting high-quality domestic resources, and the imbalance in the scale of domestic firms, it is difficult to resist the impact of the international audit market on China's audit market. Merger is an important way to close the gap quickly. 1998 is a milestone for the CPA industry, starting from here to move towards higher, better, faster. The merger tide swept the whole country rapidly, and "entry threshold" bloomed everywhere. In 2006, the strategy of "becoming bigger and stronger" was put forward, which pointed out the way forward for the domestic survival between internal and external troubles. But mergers do not add up simply, not just at the formal level, but in the end they only lead to more serious problems. Therefore, how the firm take the road of merger is a hot issue in the field of theory and practice. The domestic scholars have also made some achievements in the field of firm governance, but most of them have carried out empirical analysis from the angle of audit quality and audit fees. On the basis of theory, the investigation and analysis of accounting firms at the beginning of merger and the related research on integration after the merger are few. Based on the theoretical basis and the idea of "background-problem-cause-suggestion", this paper studies the merger behavior of accounting firms in China. First of all, from the background of the merger, explain the reasons and course of the merger; secondly, based on the current situation of local firm merger combined with the case, find out the problem, find out the root of the problem; finally, learn from the experience of foreign firms, The corresponding preventive measures are put forward in view of the problems found. Besides introduction and conclusion, the second and fifth parts are the core and emphases of this thesis. The second part is an overview of the theory. This paper mainly expounds the basic definition, mode, motivation and the evolution process of three waves of merger of accounting firms in China. The third part is the problem and the reason analysis. Based on the review of the historical background of major mergers in China, this paper analyzes the current situation and finds out the causes. The fourth part is the experience. This paper discusses the process of the merger of foreign accounting firms from the aspects of merger effect and inspiration. The fifth part is the suggestion countermeasure. This paper puts forward constructive solutions from four aspects: preparation work before merger, integration of customer resources, integration of human resources and cultivation of merger culture, and puts forward constructive solutions to promote the smooth progress of the merger, thus contributing to our country's accounting affairs to become the first class in the world.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233

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