会计师事务所品牌生成机理研究

发布时间：2017-12-31 03:14

本文关键词：会计师事务所品牌生成机理研究　出处：《财政部财政科学研究所》2013年博士论文　论文类型：学位论文

【摘要】：在经济全球化的大趋势下,品牌作为软实力,已经成为推动企业发展、促进经济进步的重要驱动力,是一个企业、一个地区,甚至一个国家综合实力的重要标志。国家“十二五”规划纲要提出“推动自主品牌建设,提升品牌价值和效应,加快发展拥有国际知名品牌和国际竞争力的大型企业”。从我国企业发展来看,我国已经初步涌现出一批具有国际竞争力的民族品牌企业,但是主要集中在工业制造业、传统服务业等领域。在智力密集型的专业服务业领域,还缺乏真正具有国际竞争力的品牌企业。注册会计师行业作为智力密集型的专业服务业,在恢复重建之初便对外开放,与国际品牌同台竞争,经过30多年的发展,从无到有,从小到大,从弱到强,取得巨大成就。但是行业发展既存在技术层面的问题,如注册会计师素质参差不齐、单个会计师事务所的规模与中国经济、企业的规模不相适应、事务所服务中国企业国际化的能力不足等,也存在制约行业发展的经营体制、市场环境等深层次问题。在这种背景下,如何把行业已经取得的技术成果、体制成果、管理成果进一步整合起来,形成合力,实现会计师事务所跨越式发展,更好地服务国家建设,笔者认为,品牌建设能够承担这个重任。以品牌为引领,运用品牌的力量整合、提升会计师事务所的综合实力,既是提升会计师事务所软实力的突破口,也是我国专业服务业打造国际知名品牌的突破口。国办56号文件、注册会计师行业“十二五”规划以及中注协多份文件都提出了支持会计师事务所发展品牌的措施,会计师事务所对品牌建设也给予了积极的回应,一批会计师事务所特别是大型事务所已将品牌建设工作提到议事日程。但总体而言,我国会计师事务所品牌建设仍然处于起步阶段,业内人士对于品牌的认识还不成熟,甚至有些观念还是模糊和片面的。品牌的内涵极其丰富,远不止字面上理解的一个商标、一个招牌如此简单。如果没有系统的品牌理论作指导,会计师事务所开展品牌建设势必会事倍功半,甚至走入误区。因此,研究会计师事务所品牌,形成一套完整的理论体系,显得十分必要,具有重要的理论和实践意义。本文尝试从中国注册会计师行业品牌建设的时代背景出发,深入分析提出会计师事务所品牌生成机理的理论框架,并结合国际国内会计师事务所品牌建设的实践,提出我国会计师事务所生成发展品牌的对策建议。本文的研究分为7章,每章的主要内容及结论如下：第一章“绪论”。本章主要阐述选题的背景、目的和意义,国内外有关研究综述,研究的思路、方法和内容,以及研究的创新之处。第二章“会计师事务所品牌内涵分析”。本章从品牌的概念和内涵出发,剖析会计师事务所的行业特征,并从企业属性、市场属性和社会属性三个维度分析了会计师事务所品牌的内涵。本文认为,会计师事务所品牌是注册会计师行业核心价值观与会计师事务所自身核心价值观的内在表现和外在表现的统一体,构筑会计师事务所与服务市场的互动和信任关系,具有特定的社会影响和责任,是会计师事务所企业属性、市场属性和社会属性的综合体现。第三章“会计师事务所品牌要素构成”。本章对品牌要素的含义及构成理论进行了综述,在此基础上,阐述了会计师事务所品牌要素的构成,并分析了这些构成要素之于品牌的作用方式。本文认为,会计师事务所品牌由物质要素、行为要素和精神要素构成,物质要素是品牌物化表现方式,是品牌的起点；行为要素是品牌动态表现方式,是品牌的关键；精神要素是品牌人格化表现方式,是品牌的灵魂；三者辩证地统一于会计师事务所品牌,不同的要素组合体现不同的品牌内涵。第四章“会计师事务所品牌生态系统”。本章结合品牌生态理论,分析了会计师事务所品牌生态系统的构成,研究了会计师事务所品牌生态系统的演化规律。本文认为,会计师事务所品牌是由其赖以生存、发展的利益相关者群体与外部环境所共同形成的一种复杂的有机体。会计师事务所品牌成长既要处理好品牌内部系统的问题,也要处理好品牌与客户群体、服务市场、行业环境以及政治、经济和社会等宏观环境的关系,实现经济效益、社会效益的协调与平衡。第五章“会计师事务所品牌生成路径”。本章融合会计师事务所品牌内涵、构成要素、生态系统,研究提出了会计师事务所品牌生成路径。本文认为,会计师事务所品牌的生成应该由“内”至“外”、先“内”后“外”、重“内”而不能轻“外”。品牌定位——品牌内化——品牌外化,依次从品牌的核心到内层,再到外层,挖掘品牌内涵,塑造品牌核心价值,形成完善的品牌要素系统,搭建起会计师事务所品牌生成的路径。第六章“会计师事务所品牌实践述评与对策建议”。本章分析了国际会计公司品牌实践的发展历程和特征,对我国会计师事务所品牌实践的历史演进进行了考察,并结合本文的理论分析和我国会计师事务所品牌发展实践的现状,提出了我国会计师事务所品牌生成发展的对策建议。本文认为,开展品牌建设,既要在思想认识上达成共识,也要付诸于一贯性的行动；既要从战略层面进行规划,也要关注每个微观主体的意识和行为；既要处理好品牌内部系统的问题,也要处理好品牌与利益相关者和外部环境的关系；既要着力发展品牌,也要夯实品牌发展的基石。第七章“研究结论、局限与展望”。本章主要对全文的分析过程和结论进行归纳和总结,指出研究的局限,并提出了未来的研究展望。本文属于规范研究,在吸收借鉴传统品牌理论的基础上,综合运用社会审计理论,以及管理学、心理学、市场学、生态学等理论,分析会计师事务所品牌的内涵、要素构成、生态系统和生成路径,系统提出了会计师事务所品牌生成机理的理论框架。本文主要的创新点,一是拓展和深化了对品牌内涵的认识,从企业属性、市场属性和社会属性三个维度进行分析,有助于全面理解品牌内涵,提高品牌生成的层次和质量；二是从企业宏观战略管理的视角来研究品牌的生成机理,提升了品牌研究的视角；三是围绕品牌内涵的挖掘,品牌要素的组合,并考虑品牌生态系统的影响,提出品牌生成路径,系统构建了会计师事务所品牌生成机理的理论框架。本文的研究只是会计师事务所品牌理论研究领域的一个初步尝试,期望能够对会计师事务所开展品牌建设提供理论指导,并为这一领域的深入研究抛砖引玉。
[Abstract]:Under the trend of economic globalization, as a brand of soft power, has become an important driving force to promote the development of enterprises, promote economic progress, is an enterprise, a region, even an important symbol of the comprehensive strength of a country. The national "12th Five-Year" plan proposed to promote the construction of independent brands, enhance brand value and effect, "accelerate the development of large enterprises with international brands and international competitiveness. From the development of Chinese enterprises, China has initially emerged in a number of national brands with international competitiveness, but mainly concentrated in the industrial manufacturing industry, the traditional service industry and other fields. In the intelligence intensive professional services, but also the lack of genuine international competitive brands.
The CPA profession as an intelligence intensive professional services, in the reconstruction of the beginning of the opening to the outside world, with the international brand competition, after 30 years of development, from scratch, from small to large, from weak to strong, has made great achievements. But the development of the industry existing technical problems, such as the uneven quality of CPA, the scale of individual firms with the China economy, the scale of the enterprise does not adapt, the internationalization of service enterprises China firms lack of capacity, there are also restricting the development of the industry management system, the deep-seated problems such as market environment. In this context, how to make technological achievements, industry has achieved system management results further results, together to form a cohesive force, to achieve the accounting firm leapfrog development, better service for national construction, the author believes that brand building can undertake this task. With the brand To guide the integration of brand power and enhance the comprehensive strength of accounting firms, it is not only a breakthrough for improving the soft power of accounting firms, but also a breakthrough for China's professional service industry to build an internationally famous brand.
General Office of the State Council document No. 56, the CPA industry "12th Five-Year" planning and its multiple files are proposed to support the development of accounting firm brand measures, CPA firms also gave a positive response to the brand building, a number of accounting firms especially large firms have the brand building work mentioned schedule. But overall, I accounting firm brand building is still in its infancy, the industry for the brand awareness is still not mature, and even some ideas or vague and one-sided. The brand connotation is extremely rich, far more than a trademark literally, a sign so simple. If not for the guidance of the theory of brand system, the accounting firm to carry out brand the construction is bound to be less effective, and even go astray. Therefore, brand of accounting firm, formed a complete theoretical system, It is very necessary and has important theoretical and practical significance.
This paper attempts to start from the brand construction China CPA industry background, in-depth analysis of the theoretical framework proposed the formation mechanism of the accounting firm brand, combined with the practice of domestic and international accounting firm brand construction, puts forward some countermeasures and suggestions to develop the brand of our accounting firms generated.
The study of this article is divided into 7 chapters. The main contents and conclusions of each chapter are as follows:
The first chapter is "Introduction". This chapter mainly expounds the background, purpose and significance of the topic selection, the related research summary at home and abroad, the train of thought, method and content, and the innovation of the research.
The second chapter "the accounting firm brand connotation analysis. This chapter from the concept and connotation of the brand, analyzes the CPA industry characteristics, and from the enterprise attribute, the three dimensions of the market and social attributes of the connotation of the brand of certified public accountants. This paper argues that the accounting firm registered brand is the unity of core values and internal performance the outward manifestation of the accounting firm itself of the core values of the accounting profession, build interaction and trust relationship between accounting firms and service market, with social influence and specific responsibilities, is the comprehensive embodiment of enterprise accounting firm attributes, market and social attributes.
The third chapter "the accounting firm brand elements". This chapter of the elements of the brand concept and composing theory are reviewed, on this basis, describes the composition of the accounting firm brand elements, and analyzes the effect of factors on brand structure. This paper argues that the accounting firm brand by the material elements, constitute elements and behavior spiritual elements, elements of brand is materialized form, is the starting point of brand; brand behavior dynamic performance way, is the key factor is the spirit of the brand; brand personality style, is the soul of the brand; the three dialectical unity in the accounting firm brand, combination of different elements reflect the different connotation of the brand.
The fourth chapter "the accounting firm brand ecological system". This chapter combines the brand ecology theory, analyzes the accounting firm brand ecological system, the evolution of the accounting firm brand ecosystem. This paper argues that the accounting firm brand by its tosurvive, a complex organism development and external stakeholder groups the environment formed by the accounting firm brand growth. To handle the internal brand system, to deal with customer service brand, market, industry environment and the political, economic and social environment, to achieve economic efficiency, coordination and balance the social benefits.
The fifth chapter "the accounting firm brand generating mode". This chapter fusion accounting firm brand connotation, elements, ecological system, the research puts forward the accounting firm brand path. This paper argues that the formation of the accounting firm brand should be from the "inside" to "outside" to "inside" after "outside", "" not light. "Foreign" brand positioning Brand internalization: brand, brand core to turn from the inner to outer, excavate the connotation of the brand, brand core value, brand elements formed the perfect system, set up the path of the accounting firm brand formation.
The sixth chapter "the accounting firm brand practice review and suggestions. This chapter analyzes the development process and characteristics of brand practice of international accounting firms, on the historical evolution of China's accounting firm brand practice were investigated, and the theoretical analysis and combined with the status quo of China's accounting firm brand development practice, and puts forward some countermeasures and suggestions the formation and development of the brand of our accounting firms. This paper argues that, to carry out brand building, not only to reach a consensus in the ideological understanding, but also to put into consistent action; it is necessary to carry out a plan from the strategic level, but also should pay attention to each micro subject consciousness and behavior; to handle the internal brand system. To deal with the relationship between the brand and the stakeholders and the external environment; not only to focus on the development of the brand, to reinforce the cornerstone of brand development.
The seventh chapter is "research conclusions, limitations and prospects". This chapter mainly summarizes and summarizes the analysis process and conclusions of the full text, points out the limitations of the research, and puts forward the future research prospects.
This article belongs to the normative study, based on adopting the traditional brand theory, the integrated use of social auditing theory, as well as management science, psychology, marketing, ecology theory, analysis of the connotation, the accounting firm brand elements, ecological system and path, system puts forward the theoretical framework of formation mechanism of the accounting firm brand. The innovation of this paper the main point, one is to expand and deepen the understanding of the connotation of the brand, from the enterprise attribute, the three dimensions of the market and social attribute analysis helps to fully understand the connotation of the brand, improve the level and quality of brand formation; two is the generation mechanism of brand enterprises from the macro perspective of strategic management, enhance the brand research perspective; three is to dig around the brand connotation, combination of brand elements, and consider the impact of the brand ecosystem, put forward the brand path, the Department of The construction of the theoretical framework of formation mechanism of the accounting firm brand. This research is the accounting firm brand theory research in the field of a trial, expected to CPA firms to carry out brand construction to provide theoretical guidance and valuable research for this field deeply.

【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F233

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