天衡会计师事务所组织结构变革研究

发布时间：2018-03-10 18:22

  本文选题：组织行为学　切入点：组织结构变革　出处：《新疆大学》2015年硕士论文　论文类型：学位论文

【摘要】：为了适应市场经济发展、完善会计企业内部管理制度,国内的会计师事务所从其发展历程上看,经历了挂靠制、事业单位到企业法人的一系列变革。特别是在会计市场对外开放以来,对国内会计师事务所提出了更高的要求,其组织结构的改进和变革是其中重要的一个方面。本文从对比国内外会计师事务所组织结构特点出发,充分借鉴了管理学、组织行为学中关于组织结构和组织变革的相关理论,以天衡会计师事务组织结构变革为例,深入研究了其中存在的问题,分析动因、提出方案,同时也考察和研究了其组织结构变革的全过程。新的组织结构方案,在其结构设计上注重扁平化,引入内部竞争机制和人才培养梯队;在变革实施中,注重前期准备、克服存在的阻力;在变革效果上,提升企业竞争力和业务拓展能力。本文对天衡会计师事务所组织结构变革的研究,能够为国内会计师事务所完善组织机构设置、推进企业结构向合理化、有序化、规范化前进,提供借鉴意义。
[Abstract]:In order to adapt to the development of the market economy and improve the internal management system of accounting enterprises, domestic accounting firms have experienced a linkage system from the perspective of their development process. A series of changes from institutions to enterprise legal persons. Especially since the opening up of the accounting market, higher requirements have been put forward for domestic accounting firms. The improvement and transformation of its organizational structure is one of the important aspects. Based on the comparison of the characteristics of the organizational structure of accounting firms at home and abroad, this paper fully draws lessons from the relevant theories of management, organizational behavior and organizational change. Taking Tianheng accounting affairs as an example, this paper deeply studies the existing problems, analyzes the causes, puts forward a scheme, and also investigates and studies the whole process of the organizational structure change. In the structure design, pay attention to flattening, introducing internal competition mechanism and talent training echelon; in the implementation of change, pay attention to the early preparation, overcome the existing resistance; in the effect of change, In this paper, the research on the organizational structure reform of Tianheng Accounting firm can improve the organizational structure for the domestic accounting firms, and promote the enterprise structure to be rationalized, orderly and standardized. To provide reference significance.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233

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本文编号：1594510