基于阿米巴经营模式的D会计师事务所项目管理研究

发布时间：2018-01-21 08:31

本文关键词： 会计师事务所项目管理阿米巴经营模式案例分析　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着中国国际化进程的加快,会计师事务所的发展也逐渐与国际接轨,会计师事务所在维护市场经济秩序、促进市场经济的发展和规范市场等方面发挥了举足轻重的作用。但是,我国会计师事务所相比国际会计师事务所来说还有很多不足,从业务范围到人才短缺,我国会计师事务所在未来的发展中还存在许多管理方面的现实问题。因此,我国会计师事务所行业急需引进一种新型的管理发展理念,以此来解决目前存在的一系列现实问题。现实中,阿米巴经营模式没有在以提供专业服务的中介机构中应用过,但是在理论上,阿米巴经营模式是一种管理工具,能够应用在事务所的管理当中,帮助事务所进行项目管理、节约成本、优化经营方式。本文采用文献研究、实地调研和案例研究相结合的研究方法,运用阿米巴理论和方法对D会计师事务所及其项目管理有针对性的研究。本文分为六个部分:第一部分为绪论部分,阐述论文研究的背景、研究意义、国内外研究现状以及研究内容和方法;第二部分是理论基础;第三部分描述D会计师事务所项目管理的现状、存在的问题及分析,并对D会计师事务所内部运用阿米巴经营模式的资源、能力和流程进行分析,对D会计师事务所的项目管理采用阿米巴经营模式的可行性进行探讨;第四部分主要对D会计师事务所的项目管理进行框架设计,主要从组织架构划分、费用分摊、单位时间核算表、绩效考核与激励四个方面,将阿米巴经营模式整体嵌入D会计师事务所的项目管理;第五部分对D事务所嵌入阿米巴经营模式进行模拟运作,以此分析引入阿米巴经营模式给D会计师事务所项目管理带来的预期效果;第六部分为研究结论,就本文相关研究工作和结论提出了综合性的总结和阐述。本文首次将阿米巴经营模式与专业服务行业结合,完善阿米巴经营模式在不同行业运用中的案例,同时,对会计师事务所项目管理有借鉴作用。
[Abstract]:With the acceleration of China's internationalization process, the development of accounting firms is also gradually in line with international standards, accounting firms are maintaining the order of the market economy. Promoting the development of market economy and standardizing the market has played an important role. However, compared with the international accounting firms, Chinese accounting firms have many shortcomings, from the scope of business to the shortage of talents. There are still many practical problems in the management of accounting firms in the future. Therefore, it is urgent to introduce a new concept of management development in the field of accounting firms in China. In reality, the amoeba business model has not been used in intermediaries to provide professional services, but in theory. Amoeba business model is a management tool, can be used in the management of the firm, to help firms to carry out project management, cost savings, optimization of business methods. This paper is divided into six parts: the first part is the introduction part, using amoeba theory and method to study D accounting firm and its project management. The background, significance, current situation, contents and methods of the research are expounded. The second part is the theoretical basis; The third part describes the status of D accounting firm project management, existing problems and analysis, and D accounting firm internal use of amoeba business model of resources, capabilities and processes are analyzed. The feasibility of using amoeba mode in project management of D accounting firm is discussed. The 4th part mainly carries on the frame design to the D accounting firm's project management, mainly from the organizational structure division, the expense sharing, the unit time accounting table, the performance appraisal and the incentive four aspects. Embed the amoeba business model into the project management of accounting firm D; The 5th part simulates the operation of D firm embedded amoeba, and analyzes the expected effect of the introduction of amoeba to the project management of D accounting firm. The 6th part is the conclusion of the research, and puts forward a comprehensive summary and exposition on the related research work and conclusion of this paper. This paper combines amoeba business model with professional service industry for the first time. Improve the amoeba business model in different industries in the case, at the same time, accounting firm project management reference.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233

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