基于SWOT分析的黑龙江省会计师事务所发展研究

发布时间：2018-05-31 06:38

本文选题：会计师事务所 + SWOT分析　；参考：《哈尔滨商业大学》2016年硕士论文

【摘要】：随着全球经济一体化进程的加快,会计师事务所作为市场经济体制的一种重要基础设施,其作用日益凸显。公司注册资本登记制度和企业年检制度的改革、市场机制的不断完善和会计审计等领域外资准入限制的放开,使得会计师事务所行业面临严峻挑战。黑龙江省会计师事务所行业起步较晚而且发展缓慢,要实现经济新常态下会计师事务所的跨越式发展,建立起良好的功能强大的市场经济体制的基础设施,就需要深入探析黑龙江省会计师事务所的发展现状及存在的问题,以便于黑龙江省会计师事务所在市场经济发展的大潮中获得持续稳定和健康的发展。在充分分析国内外会计师事务所发展研究成果的基础上,运用数据和比较分析方法以黑龙江省会计师事务所的发展概况为切入点,对黑龙江省会计师事务所发展现状中呈现出来的会计师事务所在发展中存在的问题和造成问题的成因进行研究。采用SWOT分析法,从黑龙江省会计师事务所在跨越式发展中面临的相对成本和区域市场角度分析其内部优势、从黑龙江省所处的地理位置、事务所的经营理念和人才培养制度方面分析其内部存在的劣势,外部机遇则从经济发展过程中市场经济内生的多元化需求来研究,外部威胁根据SWOT分析方法中的潜在进入者和替代品来研究。通过SWOT分析找出阻碍黑龙江省会计师事务所做大做强的根本原因,然后针对这些原因对其提出解决的建议对策。
[Abstract]:With the acceleration of the global economic integration process, the accounting firm, as an important infrastructure of the market economic system, has become increasingly prominent. The reform of the registered capital registration system and the enterprise annual inspection system, the continuous improvement of the market mechanism and the opening of the restrictions on foreign investment access in the fields of accounting and auditing have made the accounting firm. The industry is facing severe challenges. The industry of accounting firms in Heilongjiang province starts late and develops slowly. In order to realize the leapfrog development of the accounting firm under the new economy and establish a good and powerful infrastructure for the market economy system, it is necessary to explore the present situation and existence of the accounting firms in Heilongjiang province. In order to facilitate the sustainable and healthy development of the Heilongjiang accounting firms in the tide of market economy development, on the basis of fully analyzing the research results of the development of accounting firms both at home and abroad, using the data and comparative analysis methods, the development of the accounting firms in Heilongjiang province is the breakthrough point, and to Heilongjiang The problems existing in the development of the accounting firms in the development of the provincial accounting firms and the causes of the problems are studied. The SWOT analysis is adopted to analyze the internal advantages of the accounting firms in Heilongjiang province from the relative costs and the regional market angles, which are located in Heilongjiang province. The position, the business idea and the talent training system of the firm are analyzed, and the external opportunities are studied from the diversified needs of the market economy in the process of economic development. The external threats are studied by the potential entrants and substitutes in the SWOT analysis method. Through the SWOT analysis, the hindrance of the Heilongjiang provincial capital is found. The basic reason for the bigger and stronger of the accounting firm is put forward, and then the Countermeasures for solving these problems are put forward.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F233

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