我国本土大型会计师事务所发展对策研究

发布时间：2018-01-30 22:24

本文关键词： 本土大型会计师事务所发展内部环境外部环境　出处：《河北工业大学》2015年硕士论文　论文类型：学位论文

【摘要】：所有权与经营权的分离产生了注册会计师审计的需求,也就应运而生了注册会计师的执业机构—会计师事务所。一个国家会计师事务所的规模体现了本国经济发达程度。改革开放后,我国吸引外资参与国民经济建设,国际会计师事务所随着外资的引入而进入我国,长期垄断着我国高端会计市场。随着我国经济的快速发展,在国家和注协的引导下,国内会计师事务所迅速发展壮大,产生了可与国际“四大”竞争的本土大型会计师事务所。如何能使我国本土大型会计师事务所健康发展,成为国际化大型会计师事务所,是现阶段我国理论界和实务界人士研究的课题。本文基于此,展开研究。本文以我国本土大型会计师事务所为研究对象,采用比较方法,结合数据资料对我国本土大型会计师事务所发展中存在的问题进行分析。首先介绍了国内外对会计师事务所发展所做的研究;其次,介绍了国内外会计师事务所发展历程,比较我国的经济总量与注册会计师行业收入关系,找出我国本土大型会计师事务所存在的问题;再次,通过对我国大型会计师事务所发展中所处的环境分析,导入我国大型会计师事务所发展案例,找出我国本土大型会计师事务所发展中存在的根本问题;最后,从不同视角,提出如何把我国本土大型会计师事务所做大做强,成为国际化大型会计师事务所对策。如:建设诚信社会、政府联合监管机制,国家和地区之间执业资格互认、吸收国际人才等。本文的研究对本土大型会计师事务所持续发展,促进行业健康发展有着重要的理论和现实意义。
[Abstract]:The separation of ownership and management gives rise to the demand of CPA audit. The scale of a national accounting firm reflects the degree of economic development of our country. After the reform and opening up to the outside world. Our country attracts foreign capital to participate in the national economic construction, international accounting firms enter our country with the introduction of foreign capital, monopolize our country's high-end accounting market for a long time, and with the rapid development of our economy. Under the guidance of the state and the annotation association, the domestic accounting firms have developed rapidly. It has produced the local large accounting firm which can compete with the international "big four". How to make the local large accounting firm of our country develop healthily and become the international large accounting firm. It is the research topic of the theorists and practitioners in our country at the present stage. Based on this, this paper starts the research. This paper takes the local large accounting firms as the research object and adopts the comparative method. This paper analyzes the problems existing in the development of large accounting firms in China based on the data. Firstly, it introduces the research on the development of accounting firms at home and abroad. Secondly, it introduces the development course of accounting firms at home and abroad, compares the total economic volume of our country with the income of CPA profession, and finds out the problems existing in the large accounting firms in China. Thirdly, by analyzing the environment of the development of large accounting firms in China, introducing the development cases of large accounting firms in China, to find out the fundamental problems existing in the development of large accounting firms in China. Finally, from different perspectives, this paper puts forward how to make our local large accounting firms bigger and stronger, and become international large accounting firms, such as: building a good faith society, the government joint supervision mechanism. The research of this paper has important theoretical and practical significance for the sustainable development of local large accounting firms and the promotion of the healthy development of the industry.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233

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