我国会计师事务所合并后整合问题的研究

发布时间：2018-01-05 00:09

本文关键词：我国会计师事务所合并后整合问题的研究　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：合并是我国会计师事务所走规模化发展道路、做大做强的有效途径。从1998年至今，，我国会计师事务所经历了三次规模比较大的合并，这一系列的合并都是在国家相关政策的指导下进行的。由于合并各方在制度和文化等诸多方面存在差异，这些差异会影响合并后事务所的发展。如果不能很好的处理这些矛盾和冲突，有可能带来各种不利影响最终导致合并的失败。因此需要在合并之后进行有效的整合，减少或者消除这些问题带来的负面影响。由此本文以目前国内最大的会计师事务所——瑞华会计师事务所为例，阐述其合并背景与整合过程，分析其在合并后整合实施的相关措施，对会计师事务所合并后整合进行深入的研究。本文主要结合国内外会计师事务所合并后整合的成功经验和失败教训，采用合并后整合的相关基础理论，分析目前会计师事务所合并后的整合情况，提出相关建议。首先，通过现状与理论分析，提出会计师事务所合并后整合的必要性；然后阐述会计师事务所合并后需要从五个主要方面的内容进行整合；其次，分析我国会计师事务所合并后存在的五个主要问题以及形成的原因，并提出一一对应的建议；最后，结合2013年瑞华会计师事务所的合并，并结合前述的理论及建议分析其现有的整合进展情况。期望通过合并后整合问题的理论和应用实践相结合研究，提出切实可行的建议，将来作为我国会计师事务所合并后整合的借鉴。
[Abstract]:Merger is an effective way for Chinese accounting firms to develop on a large scale and become bigger and stronger. Since 1998, Chinese accounting firms have experienced three large-scale mergers. This series of mergers are carried out under the guidance of the relevant national policies. Due to the integration of parties in the system and culture and other aspects of differences. These differences will affect the development of the merged firm. If these contradictions and conflicts can not be properly dealt with. It is possible to bring about a variety of adverse effects that ultimately lead to the failure of the merger. Therefore, effective integration is needed after the merger. To reduce or eliminate the negative impact of these problems. Therefore, this paper takes the largest accounting firm in China-Ruihua accounting firm as an example, to explain its merger background and integration process. This paper analyzes the relevant measures of the integration after the merger, and makes an in-depth study on the integration after the merger of accounting firms. This paper mainly combines the successful experience and failure lessons of the integration of accounting firms at home and abroad, and analyzes the integration situation of the current accounting firms after the merger by using the relevant basic theory of the integration after the merger. First of all, through the current situation and theoretical analysis, put forward the accounting firms after the merger of the necessity of integration; Then it explains that the accounting firms need to be integrated from five main aspects after the merger; Secondly, the paper analyzes the five main problems existing after the merger of accounting firms in China and the reasons for their formation, and puts forward corresponding suggestions. Finally, combined with the merger of Ruihua accounting firm in 2013. Combined with the above-mentioned theories and suggestions to analyze its existing integration progress. Hope to combine the theory and application of the integration problem after the merger study, and put forward practical suggestions. In the future, as a reference for the integration of accounting firms in China after the merger.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F271

【引证文献】