我国会计师事务所规模化发展路径研究

发布时间：2018-01-29 00:54

本文关键词： 会计师事务所规模化规模路径　出处：《黑龙江大学》2014年硕士论文　论文类型：学位论文

【摘要】：当今我国的经济发展越来越受到世界的瞩目，截至2013年中国的GDP总值已经达到568845亿元，排名世界第二，企业总数达到1469.31万户。中国加入世界贸易组织以来，外资企业不断地“走进来”，中国企业也不断地“走出去”，在这种快速发展中，一大批规模大，实力强的大型企业迅速崛起。因为在社会经济生活中，注册会计师所从事的审计工作，常常充当着“经济警察”的角色，为企业的发展保驾护航，，所以企业的规模化发展需要有与之相适应的会计师事务所用相配套的服务以满足其需求。从1998年开始，国际“四大”会计师事务所进入中国审计市场，以强有力的势头，占据了行业领头的位置。在国际“四大”的相比之下，我国本土会计师事务所无论在规模上、业务上、服务上都显得相形见绌，尤其是在为大型和特大型企业提供审计服务方面，更是毫无竞争力可谈。近一阶段，在有关部门对会计师事务所的规模化发展的高度重视下，颁布并出台了一系列的措施及政策法规。同时，我国本土的一些会计师事务所，也在发挥着中流砥柱的作用，积极探索寻求自身的规模化发展道路，以求为民族的注册会计师品牌的树立做出自己的贡献。由此，对我国会计师事务所的规模化发展情况及出路进行研究，就体现出了重要的理论及现实意义。本文将规范研究与实证研究相结合，对事务所规模化现状及出路进行分析。首先，阐述了国内外有代表性的会计师事务所的发展历程。其次，将现行会计师事务所评价指标进行整合，运用实证分析的方法对我国现行会计师事务所进行分析。再次，从两方面剖析了我国会计师事务所规模化的必要性，并提出规模化及多元化的组织发展路径。在文章最后得出结论，陈述了本文的研究不足及未来努力的方向。
[Abstract]:Nowadays, China's economic development is attracting more and more attention from the world. As of 2013, China's total GDP has reached fifty-six tillion eight hundred and eighty-four billion five hundred million yuan, ranking second in the world. The total number of enterprises has reached fourteen million six hundred and ninety-three thousand and one hundred . Since China's accession to the World Trade Organization (WTO), foreign-funded enterprises have kept "coming in" and Chinese enterprises have been constantly "going out", in the course of such rapid development. A large number of large-scale and powerful large enterprises are rising rapidly, because in the social and economic life, the audit work of CPA often acts as the "economic police" role. For the development of enterprises to protect, so the scale of enterprise development needs to be matched with the accounting firm to meet its needs. Since 1998. The international "big four" accounting firms have entered the Chinese audit market and occupied the leading position in the industry with strong momentum. In contrast to the international "big four", China's local accounting firms are no matter in scale. Business, services appear to be dwarfed, especially in providing audit services for large and large enterprises, is not competitive to talk about. The departments concerned attach great importance to the large-scale development of accounting firms, promulgated and issued a series of measures and policies and regulations. At the same time, some local accounting firms in China. Also playing the role of mainstay, actively explore their own way of large-scale development, in order to make their own contribution to the establishment of the national CPA brand. The research on the scale development and outlet of accounting firms in China reflects the important theoretical and practical significance. This paper combines normative research with empirical research to analyze the current situation and the way out of the scale of accounting firms. Firstly, the development process of representative accounting firms at home and abroad is expounded. Secondly. The evaluation index of the current accounting firm is integrated and the method of empirical analysis is used to analyze the current accounting firm in China. Thirdly, the necessity of the scale of the accounting firm is analyzed from two aspects. In the end, the conclusion is drawn, and the deficiency of this paper and the direction of future efforts are stated.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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