江苏省注册会计师行业发展战略定位、实施及改进建议

发布时间：2018-03-28 02:24

本文选题：江苏省注册会计师行业　切入点：发展战略　出处：《南京审计学院》2014年硕士论文

【摘要】：中国注册会计师协会公布的“2014年会计师事务所综合评价前百家信息”中，，江苏省第一大会计师事务所——江苏天衡会计师事务所只位居21名。这样的排名，对处在经济强省的江苏而言十分不对称。可见，江苏省会计师事务所的综合水平，与国内外发展较为成熟的会计师事务所相比，差距仍然很大。据此，结合其实际状况，对江苏省注册会计师行业发展战略实施情况进行深入分析十分必要。本文根据江苏省注册会计师协会发布的十二五规划，分析了江苏省注册会计师的行业发展，主要从江苏省会计师事务所的发展概况、规模情况、业务收入情况等方面进行了内部条件分析，同时分析了江苏省注册会计行业发展战略实施过程中存在的诸多问题，主要存在的问题：（1）业务范围狭窄，非审计业务刚起步；（2）缺乏具有影响性的大所，小所偏多；（3）大中小型会计师事务所业务缺乏差异性；（4）缺乏高学历人才和国际化复合型人才。并运用PEST方法从宏观层面对江苏省本土会计师事务所进行了环境分析；运用波特五力分析法，分别从五个角度对江苏省会计师事务所所处的行业竞争环境进行了分析；运用SWOT分析方法，对江苏省注册会计师行业在实施发展战略时所具有的优势、劣势以及机遇和威胁进行了分析。在做上述分析的基础上，分析了行业发展五大战略，五大战略主要包括行业人才培养战略、准则国际趋同战略、事务所做强做大战略、行业信息化战略、新业务领域拓展战略，以及对如何更好的实施江苏省注册会计师行业发展战略提出相应改进建议，包括（1）吸引全国各大会计师事务所到江苏省建立分所；（2）鼓励江苏省会计师事务所走出去建立分所；（3）联合高校建立人才后备军；（4）扩大省内需求；（5）吸引西部地区大型会计师事务所总部迁移到江苏省；（6）品牌建设，鼓励创建企业文化。
[Abstract]:Jiangsu Tianheng Accounting firm, the largest accounting firm in Jiangsu Province, ranked only 21 in the "Top 100 Information on Comprehensive Evaluation of Accounting firms in 2014" published by the China Institute of Certified Public Accountants. It is very asymmetric for Jiangsu Province, which is in a strong economic province. It can be seen that the comprehensive level of accounting firms in Jiangsu Province is still very large compared with the more mature accounting firms at home and abroad. It is necessary to analyze the implementation of the development strategy of certified public accountant industry in Jiangsu Province. According to the 12th Five-Year Plan issued by the Jiangsu Institute of Certified Public Accountants, this paper analyzes the industry development of certified public accountants in Jiangsu Province, mainly from the general situation and scale of the development of accounting firms in Jiangsu Province. This paper analyzes the internal conditions of the business income and analyzes many problems existing in the implementation of the development strategy of the registered accounting industry in Jiangsu Province. The main problem is that the scope of business is narrow. The non-audit business has just started. There is no difference in the business of small and medium accounting firms. (4) lack of highly educated talents and internationalized composite talents. The environmental analysis of local accounting firms in Jiangsu Province from the macro level is carried out by using PEST method. This paper analyzes the competitive environment of accounting firms in Jiangsu Province from five angles by using Porter's five-force analysis method, and applies SWOT analysis method to analyze the advantages of the CPA industry in implementing the development strategy in Jiangsu Province. The inferiority, opportunity and threat are analyzed. On the basis of the above analysis, five strategies for the development of the industry are analyzed. The five strategies mainly include the strategy of training talents in the industry, the strategy of international convergence of standards, the strategy of strengthening the firm and the strategy of making the firm bigger. Industry information strategy, new business field expansion strategy, and how to better implement the Jiangsu Province CPA industry development strategy, Encourage Jiangsu accounting firms to go out and set up branch offices. 3) set up a reserve of qualified personnel for colleges and universities. (4) expand the demand in the province. 5) attract large size in the western region. The head office of the accounting firm moved to Jiangsu Province to build its brand, Encourage the creation of corporate culture.
【学位授予单位】：南京审计学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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