我国中小会计师事务所经营战略研究

发布时间：2018-02-05 02:49

本文关键词： 中小事务所 SWOT分析理论差异化战略多元化战略　出处：《首都经济贸易大学》2013年硕士论文　论文类型：学位论文

【摘要】：自从1980年我国的注册会计师制度恢复以来，我国的注册会计师行业正在不断进行着突飞猛进的发展。经过30多年的努力，注册会计师行业不断的进行着自我的完善和发展，同时对我国经济建设快速的以及稳步的发展，深化改革，完善社会主义的经济体制起到了很好的推动作用。无论从我国目前的市场经济的客观要求、还是从我国的经济发展的实际状况讲，我国中小会计师事务所主要为服务于中小企业，中小企业的快速发展为中小会计师事务所的发展提供了一个广阔的市场，因此中小会计师事务所的发展是我国市场经济发展的必然产物，同时也是我国经济健康发展的必要的条件。鉴于中小会计师事务所发展迫切需要，如何发展和壮大中小会计师事务所，，如何分析中小会计师事务所的各种的优势、劣势、机会和威胁，如何制定适合中小会计师事务所的发展的战略是当今中小会计师事务所面临的首要的问题。本文在运用SWOT分析方法分析以及波利的五力分析模型分析了我国中小会计师事务所的宏观环境、行业环境的基础上分析了中小会计师事务所具有的外部环境中的机会和威胁以及内部的环境的优势和劣势。在分析的基础上提出来我国中小会计师事务所可以实施的差异化、多元化战略，并在提出了实施这些战略的必要性以及具体的保障措施。为我国中小会计师事务所的发展提供了可以参考和借鉴的结论。
[Abstract]:Since 1980, China's CPA system has been restored, the CPA industry in our country is constantly developing by leaps and bounds. After more than 30 years of efforts. The CPA industry is constantly improving and developing itself, at the same time, it has played a good role in promoting the rapid and steady development of our country's economic construction, deepening the reform and perfecting the socialist economic system. Whether from the objective requirements of our current market economy or from the actual situation of our country's economic development, small and medium-sized accounting firms in China mainly serve small and medium-sized enterprises. The rapid development of small and medium-sized accounting firms provides a broad market for the development of small and medium-sized accounting firms, so the development of small and medium-sized accounting firms is the inevitable outcome of the development of market economy in China. At the same time, it is also a necessary condition for the healthy development of our economy. In view of the urgent need of the development of small and medium-sized accounting firms, how to develop and strengthen small and medium-sized accounting firms, how to analyze the various strengths, weaknesses, opportunities and threats of small and medium-sized accounting firms. How to formulate a strategy suitable for the development of small and medium accounting firms is the most important problem facing them today. This paper uses SWOT analysis method and Polly's five-force analysis model to analyze the macro environment of small and medium-sized accounting firms in China. On the basis of the industry environment, this paper analyzes the opportunities and threats in the external environment of the small and medium-sized accounting firms, as well as the advantages and disadvantages of the internal environment. On the basis of the analysis, it is put forward that the small and medium-sized accounting firms in our country can be realized. The difference of giving. Diversification strategy, and put forward the necessity of implementing these strategies as well as specific protection measures, for the development of small and medium-sized accounting firms in China to provide a reference and reference conclusions.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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