中国会计师事务所规模化与品牌建设研究

发布时间：2018-02-02 14:03

本文关键词： 会计师事务所品牌建设规模化品牌溢价审计收费　出处：《南京理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来,国际“四大”已经成为会计师事务所品牌的代名词,其雄厚的资本、完善的管理机制和其享誉世界的品牌声誉使得其获得了丰厚的审计收费溢价。随着中国加入WTO过渡期的结束,审计服务行业已经全面对外开放,中国这庞大的审计市场成为获得高额审计利润的宝地,国际“四大”依然还在不断的通过合并、投资等方式扩张中国审计市场。在这种国外事务所强有力的冲击下,中国很有必要建立一批具备国际竞争力、能够和国际“四大”相抗衡的大型事务所,并带动整个本土会计师行业的发展和壮大。所以,自2000年起,我国本土会计师事务所在政府的引导和自发做大做强的形势下,进行了一次又一次的合并化浪潮。那么,这些本土会计师事务所的做大做强是否真正提升了他们的品牌价值呢?本文从理论上分析了事务所规模化和品牌建设之间关系,即事务所的规模和事务所的品牌溢价的关系。实证部分使用了09-11年沪深A股上市公司的相关数据,先通过系统聚类分析法找出了本土会计师事务所的前“五大”,借鉴Simunic(1980)多元回归模型研究了会计师事务所的规模和审计收费之间关系,本文研究发现,国际“四大”相对于本土“五大”溢价幅度为26.11%,本土“五大”相对于本土非“五大”溢价幅度为10.85%。本文还借鉴了服务行业树立品牌的经验,为事务所的品牌建设提出了相关的政策性建议。
[Abstract]:In recent years, the international "big four" has become synonymous with the accounting firm brand, its abundant capital, improve management mechanism and its world-renowned brand reputation makes it get a substantial premium of audit fees. After the WTO transition period China joined the audit service industry has been fully opened, this huge Chinese the audit market audit to obtain high profits become the treasure, the international "big four" still continues through mergers, investment, expansion of China audit market. In the impact of foreign firms in China is very strong, it is necessary to establish a number of internationally competitive large firms and the international "big four" to compete., and promote the development of local accounting industry and growth. So, since 2000, the local accounting firms in China under the guidance of the government and the spontaneous bigger and stronger situation Next, for the merger tide again and again. So, these local accounting firms become bigger and stronger really enhance their brand value? This paper analyzes the relationship between firm size and brand building from theory, namely the firm size and business relationship between the brand premium. Empirical use the 09-11 data of Shanghai and Shenzhen A shares of listed companies, to find out the local accounting firms through the system cluster analysis before the "Big Five", from Simunic (1980) multiple regression model to study the relationship between auditor size and audit fees, this study found that, compared with the international "big four" local "Five" premium rate of 26.11%, compared to the local "Big Five" non local "Big Five" premium rate of 10.85%. the paper also draws on the service industry to establish brand experience for firms Brand building has put forward relevant policy recommendations.

【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

【参考文献】