信永中和会计师事务所合并后的整合研究

发布时间：2018-05-24 21:53

本文选题：信永中和 + 会计事务所　；参考：《湖南大学》2015年硕士论文

【摘要】：企业合并是产权自由交易、资本自由流动的重要表现,是市场经济发展的必然产物。在西方发达国家,一些大型跨国集团和大企业的发展历程就是一部企业的合并史。而在中国,由于市场经济体制刚刚建立,与之相应的企业合并方兴未艾。我国会计师事务所的发展经历了无数的合并。为了更好地应对我国广大企业的全球化发展趋势,从2006年开始,财政部以及中注协等相关单位和部门颁发实施了旨在引导国内会计师事务所做强做大的指引以及意见,这也很好地使国内会计师事务所掀起了第三次合并的滚滚浪潮。本文以信永中和会计师事务所合并后的整合为研究对象,利用理论分析与实证分析相结合的方法,对如何整合合并后的信永中和会计师事务所的资源进行了探讨。本文首先阐述了研究背景与意义,国内外研究综述,规划设计了论文的技术路线和内容方法。然后具体分析了信永中和会计师事务所合并的具体情况,包括动因,模式和存在的问题及原因。而后,分析了信永中和合并后整合的原则,并从人力资源、治理结构、执业标准、企业文化和业务整合这五个方面探讨可能存在的风险。最后,从以上五个方面进行设计,提出信永中和合并后进行整合的具体方案。本文在研究信永中和会计事务所进行合并以及整合,分析具体的整合效果的前提下,概述了整合过程中的问题,分析了整合过程中所面临的难点,就如何落实以及深化整合活动提出了具体的建议,同时对我国会计师事务所合并后的资源整合起到借鉴作用。
[Abstract]:Enterprise merger is an important manifestation of the free exchange of property rights and free flow of capital, and it is the inevitable outcome of the development of market economy. In western developed countries, the development of some large multinational groups and large enterprises is a merger history of enterprises. But in China, because the market economy system has just been established, the corresponding enterprise merger is in the ascendant. The development of accounting firms in China has experienced countless mergers. In order to better cope with the trend of globalization of Chinese enterprises, since 2006, the Ministry of Finance and other relevant units and departments have issued and implemented guidelines and opinions aimed at guiding domestic accounting firms to become stronger and bigger. This also makes the domestic accounting firm set off the third merger of the rolling wave. This paper takes the integration of Xinyongzhong accounting firm as the research object, and discusses how to integrate the resources of Xinyongzhong accounting firm by combining theoretical analysis with empirical analysis. In this paper, the research background and significance, domestic and foreign research review, planning and design of the technical route and content of the paper method. Then it analyzes the concrete situation of Xinyong and accounting firm merger, including motivation, mode, existing problems and reasons. Then, the paper analyzes the principles of Xinyong and post-merger integration, and discusses the possible risks from five aspects: human resources, governance structure, practice standards, corporate culture and business integration. Finally, from the above five aspects of the design, put forward the integration of Xinyong and the integration of the specific scheme. On the premise of studying the amalgamation and integration of Xinyong and accounting firm and analyzing the concrete integration effect, this paper summarizes the problems in the process of integration, and analyzes the difficulties in the process of integration. This paper puts forward some concrete suggestions on how to carry out and deepen the integration activities, and at the same time, it can serve as a reference for the resource integration after the merger of accounting firms in China.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233

【相似文献】