安永华明的发展战略研究

发布时间：2018-01-28 18:59

本文关键词：安永华明(在本文中其业务除传统的鉴证业务还包括咨询业务)注册会计师国际四大四大本土所(泛指国际四大在中国的成员所或分支机构)大型本地所(泛指除四大本土所以外的其他内地前十强事务所)诚信战略运营机制道德伦理　出处：《复旦大学》2013年硕士论文　论文类型：学位论文

【摘要】：毋庸置疑,注册会计师行业对于中国近30年的经济发展起到了重要的促进作用。2010年,国务院、财政部和中国注册会计师协会相继颁布了十二五期间注册会计师行业的改革发展规划,对中国注册会计师行业的发展提出了更高的要求。然而,一桩又一桩的财务造假案,使得注册会计师行业陷入了诚信危机；同时,政府监管部门、行业协会将会计师事务所人为地区分为本土所和国际所,鼓励本土所做大做强。在这种实际运作中往往被扭曲的战略思想指导下,内地会计师事务所之间大张旗鼓的兼并重组、盲目低价竞争,整个行业呈现出无序的状况。 2002年,安达信的轰然倒下引发了公众和业界对于会计师事务所是否应该大力拓展管理咨询业务的长时期争论。在国内,由于审计业务的市场有效需求萎靡不振,迫使会计师事务所进行业务转型追寻高回报的咨询业务,最终发展的方向到底是成为拥有管理咨询业务的会计师事务所还是拥有审计业务的咨询公司,这是政府部门和会计师事务所不愿意直面的问题。本文所讨论的安永华明会计师事务所(“安永华明”),是由安永与中国财政部于1992年合作成立的中外合作会计师事务所,于2012年完成改制,组织形式由原来的中外合作制变更为特殊普通合伙制。安永在全球范围为《财富》500强中82%、《福布斯》2000强企业61%的企业,提供审计及咨询服务。于2012年11月,安永全球提出了Vision2020(2020愿景),旨在2020年之前成为全球最领先的专业服务机构。诚信危机、有效需求萎缩、会计师事务所的发展方向、执业风险等等一系列的问题如同笼罩在注册会计师行业头顶的阴霾。本文中,笔者以安永华明为对象,探讨会计师事务所应该如何在目前国内的执业环境下确定战略发展方向、建设并完善相关的运营机制。首先,笔者从注册会计师行业的发展历程来剖析我们执业环境的现状和存在的问题；其次,以安永全球2020愿景为基础、道德伦理为执业准则,提出了以审计业务为核心并发展与审计相关咨询业务的战略定位；然后,采用定量和定性方法分析利益相关者的利益诉求,围绕战略定位并引入“竞合”理念、制定安永华明自身的战略目标；最后,从安永华明的人力资源、绩效评价、市场开拓和客户关系等方面,分析现行运营机制存在的问题并提出相应的改善措施。
[Abstract]:There is no doubt that the CPA industry has played an important role in promoting the economic development of China for nearly 30 years. In 2010, the State Council. The Ministry of Finance and the China Institute of Certified Public Accountants have promulgated a plan for the reform and development of the CPA industry during the 12th Five-Year Plan, which puts forward higher requirements for the development of the CPA industry in China. One by one financial fraud cases make the CPA industry into a crisis of integrity; At the same time, government regulators and industry associations artificially divide accounting firms into local and international institutions, encouraging local firms to become bigger and stronger. Under the guidance of this kind of distorted strategic thinking, accounting firms are often distorted in the actual operation. Mainland accounting firms between the big merger and reorganization, blind low-price competition, the entire industry presents a disorderly situation. In 2002, the collapse of Andersen triggered a long public and industry debate over whether accounting firms should expand their management consulting business. Due to the weak market demand of audit business, accounting firms are forced to transform their business to seek high return consulting business. The final direction of development is to become an accounting firm with management consulting business or an audit consulting firm, which is a problem that government departments and accounting firms are unwilling to face. The Anyong Hua Ming accounting firm ("an Yonghua Ming"), which was established in 1992 by Ernst & Young and the Ministry of Finance of China, completed the restructuring on 2012. The organization form changed from the original Sino-foreign cooperation system to the special ordinary partnership system. Ernst & Young is the 822 of the Fortune 500 companies and 61% of the Fortune 500 companies. Providing audit and consulting services. In November 2012, Ernst & Young Global presented its Vision2020(2020 vision. Aims to become the world's leading professional services by 2020. Credit crisis, effective demand atrophy, the development direction of accounting firm, practicing risk and so on a series of problems such as hanging over the head of certified public accountant industry haze. In this article, the author takes an Yonghua Ming as the object. This paper discusses how accounting firms should determine the direction of strategic development in the current domestic practice environment, and build and improve the relevant operation mechanism. First of all. The author analyzes the current situation and existing problems of our practice environment from the development course of CPA industry. Secondly, based on Ernst & Young's global vision 2020 and ethics as the practice criterion, the paper puts forward the strategic orientation of developing the consulting business related to audit by taking the audit business as the core and developing the audit related consulting business. Then, using quantitative and qualitative methods to analyze the interests of stakeholders, around the strategic positioning and the introduction of "competing" concept, to formulate the strategic objectives of an Yonghua Ming itself; Finally, from the aspects of human resources, performance evaluation, market development and customer relationship, this paper analyzes the problems existing in the current operation mechanism and puts forward the corresponding improvement measures.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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