转型经济背景下国内会计师事务所的追赶：模型分析和案例检验

发布时间：2018-04-26 09:01

本文选题：会计师事务所 + 能力追赶　；参考：《南京理工大学》2014年硕士论文

【摘要】：随着改革开放的深入,我国会计师事务所也在不停地发展。纵观我国会计师事务所的发展,从新中国成立初期由于实行高度集中的计划经济而被中断,到改革开放初期的恢复重建,再到20世纪90年代的向国际大所学习规范发展,以及进入21世纪后加速国际化发展甚至超越某些国际大所,国内会计师事务所在短短30年里即实现了有效追赶。基于此,本学位论文从本土会计师事务所能力追赶的角度出发,以资源观、动态能力观为理论基础,构建了作为后发企业的本土会计师事务所能力追赶的模型,并通过立信所1986年-2012年的纵向案例研究深入剖析了立信所的追赶路径,较好地验证了提出的追赶模型。通过深入的理论分析和详细的案例研究,本论文获得了若干有意义的结论：首先会计师事务所能力追赶的过程就是动态机制作用下“环境扫描和分析——明确能力需求——能力再配置与投资——能力突破——能力平衡——环境扫描与分析……——能力平衡”动态循环的过程,其中动力机制促使资源和能力发生变化,真正的变化则需要依靠学习机制的关键作用,匹配机制则保证了变化不偏离轨道,并促使资源和能力与变化的环境步步逼近；其次,转型经济的背景对我国会计师事务所的追赶影响深远：在脱钩改制之前会计师事务所的追赶是注册会计师行业追赶国外行业发展的结果；在脱钩改制后,经济深化改革导致会计市场的开放,和会计师事务所之间愈加激烈的竞争,在竞争驱动下,本土会计师事务所追赶的意识愈发强烈。
[Abstract]:With the deepening of reform and opening up, Chinese accounting firms are also constantly developing. Looking at the development of accounting firms in China, from the initial stage of the founding of New China, which was interrupted by the implementation of highly centralized planned economy, to the restoration and reconstruction of the initial period of reform and opening up, and to the development of learning norms from the 1990s to international universities, After entering the 21st century, the accounting firms in China have realized effective catch-up after accelerating the development of internationalization and even surpassing some international institutions. Based on this, this dissertation starts from the angle of ability catch-up of local accounting firm, based on the theory of resource view and dynamic ability view, constructs the model of ability catch-up of local accounting firm as a latecomer enterprise. Through the longitudinal case study of Lixin Institute from 1986 to 2012, this paper deeply analyzes the catch-up path of Lixin Institute, and verifies the proposed catch-up model. Through in-depth theoretical analysis and detailed case studies, In this paper, some meaningful conclusions are obtained: firstly, the process of ability catch-up of accounting firms is "environment scanning and analysis-clear capability requirement-ability reconfiguration and investment-ability sudden" under the action of dynamic mechanism. Breaking-ability balance-- Environmental scanning and Analysis.-- the process of dynamic Circulation of capability balance, Among them, dynamic mechanism causes resource and ability to change, real change depends on the key role of learning mechanism, matching mechanism ensures that change does not deviate from track, and promotes resources and ability to approach the changing environment step by step; secondly, The background of the transition economy has a profound impact on the catching up of accounting firms in China: the catch-up of accounting firms before the decoupling and restructuring is the result of the development of the CPA industry in catching up with the foreign industries, and after the decoupling and reforming of the accounting firms, The deepening of economic reform leads to the opening of accounting market and the increasingly fierce competition between accounting firms. Driven by competition, the awareness of local accounting firms to catch up is becoming stronger and stronger.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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