天津市天梭会计师事务所生存和发展问题研究

发布时间：2018-03-08 10:47

本文选题：天津市天梭会计师事务所　切入点：差异化战略　出处：《天津商业大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来,随着我国经济的快速发展,企业特别是中小企业对于专业服务的需求越来越多,小型会计师事务所的生存和发展问题也引起了政府的高度重视,采取了一系列的政策和措施鼓励小型会计师事务所的发展。但是,目前,大多数的小型会计师事务所的生存和发展日趋艰难。天津市天梭会计师事务所(普通合伙,以下简称天梭所)创建于2010年,现位于天津市北辰区京津公路双发温泉花园小区。天梭所目前具有天津市财政局与注册会计师协会批准的执行审计业务和验资业务的资格,主要为天津市中小企业服务,现有从业人员6名,其中注册会计师5名；本科及以上学历的从业人员为3名,占总人数的50%；60岁以上的从业人员为1名,40岁-60岁的人数为2名。建立初期主要靠为小企业审计赚取收入,随着事务所的发展,逐渐增加了验资、专项审计、管理咨询等业务。2011年净利润约为40万元,预计2012年净利润为70万元。虽然利润在不断地增加,但生存和发展问题却一直困扰着天梭所。天梭所的生存问题主要是市场竞争激烈和执业范围单一导致的,发展问题则主要是由于人才结构不合理,内部治理结构不完善,开展非审计业务遇到困难导致的。小型会计师事务所在激烈的竞争环境中往往处于劣势地位,再加上执业范围的限制,根本无法与大中型会计师事务所抗衡；目前的从业人员中,大多数只能从事审计和验资业务,对于纳税筹划、投资融资等业务不熟,无法有效的开展此类非审计业务；为了便于管理,提高效率,天梭所采用扁平式的治理模式,造成事务所质量控制制度的不完善,削弱了事务所控制经营风险的能力,也无法形成充满活力的用人机制和科学的评估体系以留住优秀人才,使得天梭所的发展日趋艰难。本论文研究的主要目的,是通过对天梭所现状的深入调查与剖析,找准市场定位,形成“差异化优势”,走可持续发展之路。本论文采用文献研究法、案例分析法、系统分析法、SWOT分析法相结合的方式,分析小型会计师事务所发展的优势、劣势、机会、挑战等,将事务所发展战略与内部资源和外部环境相结合；通过对竞争战略的分析,表明天梭所只有降低成本、采用集中性战略、走差异化道路,才能提高市场占有率；在天梭所的发展中,融入营销理论,把市场营销策略应用到会计师事务所的发展中,以市场为中心,以客户需求为导向,采取必要的营销手段,从而为天梭所制定出正确的发展战略。本论文研究的创新点在于,首先,通过运用SWOT分析法和差异化分析,结合国内外研究现状和作者在天梭所的学习和工作经验,按照“立足科学发展、着力自主创新、完善体制机制、促进社会和谐“的精神,探讨小型会计师事务所在生存和发展中存在的问题和解决方法,充分发挥小型会计师事务所在全面建设小康社会进程中的重要作用；其次,将多渠道化战略和差异化战略融入到天梭所的发展中。多渠道发展战略是指小型会计师事务所不能只定位于审计服务市场,还应该根据自己的特殊优势扩大自己的业务范围,同时,为了谋求更长远的发展,事务所应该通过合并与合作,加强与其他事务所之间的沟通交流。差异化战略是指企业根据市场需求,将精力主要集中在符合自身资源条件和能力的某一领域,以谋求企业的不断发展。一个企业,从筹建到终结的整个生命周期内,大致可以分为三个阶段：设立阶段、发展阶段和终结阶段,在不同的阶段,甚至是同一个阶段,对会计师事务所的需求是多种多样的,因此,作为一个小型会计师事务所,可以集中于一项或几项具有有事的业务领域去开拓新业务,避免过度竞争。本论文的观点在于,天梭所可以通过合并或合作的方式,开拓以纳税筹划为核心的非审计业务领域,细分服务市场,实施品牌战略,打造非审计业务团队,从而形成自己的核心竞争力。
[Abstract]:In recent years, with the rapid development of China's economy, enterprises especially small and medium-sized enterprises to demand more and more professional service, the survival and development of small accounting firms has also aroused the attention of the government, the development of a series of policies and measures to encourage small accounting firms. But, at present, the survival and development of small most of the accounting firms is becoming increasingly difficult.
Tianjin Tiansuo accounting firms (hereinafter referred to as general partnership, Tiansuo) was founded in 2010, is located in Beichen District of Tianjin Road Tianjin city shuangfa Spring Garden District. Tiansuo currently has the approval of the Tianjin Municipal Finance Bureau and the Institute of Certified Public Accountants auditing business and capital verification business qualifications, mainly for small and medium sized enterprises in Tianjin service. The existing 6 employees, including 5 certified public accountants; Bachelor degree or above of the employees is 3, accounting for 50% of the total number of employees over the age of 60; 1, the number of 40 -60 years old was 2. At the beginning of establishment period mainly rely on earn income for small enterprise audit, with the firm the development, gradually increase the capital verification, auditing, management consulting business.2011 annual net profit of about 400 thousand yuan, is expected in 2012 net profit of 700 thousand yuan. Although the profit is increasing, but the survival and development problem has always been a problem A Tissot.
The survival problems of Tiansuo is mainly to fierce market competition and the narrow scope of practice in the development of problems is mainly due to the unreasonable talent structure, imperfect internal governance structure, carry out the non audit business difficulties caused. Small firms are often at a disadvantage in the fierce competition, coupled with the limited scope of practice no, with large and medium-sized firms compete; current employees, most can only be engaged in auditing and verification business, for tax planning, investment and financing business, unable to carry out the non audit business; in order to facilitate the management, improve the efficiency of flat management mode adopted by Tissot, causing the firm quality control system not perfect, weaken the ability to control the business risk of the firm, can not form the evaluation mechanism and science is full of vitality System to retain talents, making the increasingly difficult development of Tiansuo.
The main purpose of this thesis is based on the current situation, Tissot's in-depth investigation and analysis, identify the market position, form a differential advantage, take the road of sustainable development. This paper uses the literature research method, case analysis method, system analysis method, SWOT analysis method, analysis of the development of small accounting firms the advantages, disadvantages, opportunities and challenges, the firm development strategy and internal resources and external environment combination; through the analysis of the competition strategy, that Tiansuo only to reduce costs, adopting centralized strategy, take the difference of the road, in order to increase the market share; in the development of Tiansuo, integrated marketing theory. Apply the marketing strategy to the accounting firm, to the market as the center, take the customer demand as the guidance, take the necessary means of marketing, so as to make the Tiansuo correct development strategy.
The innovative point of this paper is, firstly, by using the SWOT analysis method and difference analysis, combined with the present situation of the domestic and foreign research and the author in Tiansuo learning and work experience, in accordance with the "based on scientific development, focus on independent innovation, improve the institutional mechanisms to promote social harmony and the spirit of" to exist in the survival and development in the small firms' problems and solutions, give full play to the important role of small accounting firms in the process of building a well-off society; secondly, integrate multi channel strategy and differentiation strategy to the development of Tiansuo. Multi channel development strategy refers to small firms not only localize in the audit service market, also should their own advantage to expand its business scope, according to at the same time, in order to seek more long-term development, firms should through mergers and cooperation, strengthen and other things The communication between the. Differentiation strategy is that the enterprise according to the market demand, will be concentrated in an area with its own resources and ability, to seek the development of the enterprise. An enterprise, from the preparation to the end of the entire life cycle, can be roughly divided into three phases: the establishment, the development stage and the end stage. In different stages, and even the same stage, the accounting firm's needs are diverse, therefore, as a small firm, can be in one or several areas of business has something to develop new business, to avoid excessive competition. This paper points out is that Tiansuo can through the way of merger or cooperation, expanding the tax planning as the core business areas of non audit services market segments, the implementation of brand strategy, build the non audit business team, to form a self The core competitiveness of your own.

【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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