我国会计师事务所管理咨询业务胜任力研究

发布时间：2018-01-05 04:33

本文关键词：我国会计师事务所管理咨询业务胜任力研究　出处：《中南林业科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随中国改革开放,我国企业规模越来越大,业务越来越繁多,传统的管理方式已经不能满足企业经营发展的需要。因此,许多企业迫切需要相关机构能够为经营管理提供针对性服务,以满足企业日益增长的管理需求。而我国管理咨询行业正处于发展阶段,相对于欧美国家来说,行业发展不规范、管理咨询企业竞争薄弱等现象仍然存在。在管理咨询市场上充斥着大量的咨询公司,有像埃森哲、麦肯锡、凯捷、波士顿等这些咨询“巨头”,也有小型的本土管理咨询公司。尽管会计师事务所虽然一直以来活跃在管理咨询市场上,但是会计师事务所开展管理咨询业务还存在着一些问题,相关法律法规不完善、咨询人员缺乏胜任能力不强、客户对于咨询服务不满意等。因此,我国本土的会计事务所应考虑如何充分挖自身的潜能,以增强管理咨询业务的胜任能力。本文将管理咨询业务与会计师事务所结合进行研究,以期构建我国会计师事务所管理咨询业务胜任能力指标体系。首先,论文概括了所要研究的背景、目的及意义,并对国内外相关文献综述进行阐述,简要回顾了与管理咨询相关的研究理论；其次,对我国与国外的会计师事务所开展管理咨询业务现状进行对比分析,找出国内外会计师事务所开展管理咨询业务的差距；最后,根据以上研究的结果,采用调查问卷和网络搜集相关数据,对数据进行主成分分析,获得影响我国会计师事务所开展管理咨询业务的主要影响因素,构建管理咨询业务胜任能力的指标体系。通过实证分析,获得影响我国会计师事务所开展管理咨询业务四个主成分,分别是员工胜任能力、客户满意度、会计师事务所实力及外部环境,其中影响最大的是员工胜任能力。最后对2013年排名前40的会计师事务所进行排名。针对研究结果,结合我国会计师事务所实际业务的开展情况,提出相关的建议与措施,并对研究的创新点与不足进行了说明。
[Abstract]:Along with the reform and opening up Chinese, the scale of enterprises in our country is more and more big, the business is more and more various, the traditional management mode has been unable to meet the needs of business development. Therefore, many enterprises are in urgent need of relevant institutions to provide targeted services for the business management, to meet the growing demand of the enterprise management and management consulting industry in China. Is in a stage of development, compared to western countries, the development of the industry is not standardized, management consulting enterprise competition is weak. The phenomenon still exists in the management consulting market with a large number of consulting firms like McKinsey, Accenture, Capgemini, such as Boston consulting giant, is also a small local management consulting firm. Although although the accounting firm has been active in the management consulting market, but the accounting firm to carry out management consulting business there are still some problems, the relevant laws Therefore, our local accounting firms should consider how to fully tap their potential to enhance the competency of management consulting business.
The management consulting business and accounting firms combined with research, in order to build China's CPA management consulting business competency index system. Firstly, this paper summarizes the research background, purpose and significance, and the domestic and foreign literature review, briefly reviews the related theory research and management consulting; secondly and accounting firms in our country and abroad to carry out the current situation of management consulting business were analyzed to find out the accounting firm to carry out management consulting business gap; finally, according to the above research results, using the questionnaire and network to collect relevant data by the principal component analysis of the data, obtain the main factors that influence the accounting firms in our country to carry out the management consulting business, construct the index system of management consulting business competence.
Through empirical analysis, obtained the impact of China's accounting firm to carry out the four main components of management consulting business, namely employee competence, customer satisfaction, accounting firms and the strength of the external environment, which are the most influential employee competence. At the end of 2013 the top 40 accounting firms in the rankings. According to the research results, combined with our country accountant firm business development situation, put forward relevant suggestions and measures, and the research innovations and shortages.

【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

【参考文献】