ABC会计师事务所竞争战略研究

发布时间：2018-06-13 10:30

本文选题：战略 + 宏观PEST　；参考：《中国政法大学》2013年硕士论文

【摘要】：一方面《中国注册会计师行业发展规划（2011~2015年）》的出台对ABC会计师事务所产生了巨大的威胁，，另一方面是近年来不断增多的审计失败的案例使得ABC会计师事务所的审计风险逐渐加强，而且有研究数据表明ABC会计师事务所近几年来的增长速度低于国内第二大所DTT。 ABC会计师事务所面对这样的“内忧外患”，该采取怎样的措施应对已经成为其首先要解决的问题。本文以ABC会计师事务所为研究对象，首先用宏观PEST模型和波特的五力竞争模型对ABC会计师事务所的外部环境进行了分析，接着从通过对注册会计师人员规模、年龄结构、学历结构、收入增长率等方面对它的资源、能力和核心竞争力方面进行了分析，然后基于外部环境和内部环境的分析，做出了ABC会计师事务所的SWOT分析图，认为其优势在于拥有较高的知名度和较为稳定的客户群、规模化程度较高，劣势在于人才结构和业务结构不合理，最后找出了ABC会计师事务所的竞争战略为ABC会计师事务所应该在鉴证业务方面采取集中低成本战略；咨询业务和税务业务方面采取集中差异化战略。而税务业务差异化战略又可以具体表现为服务方式差异化和服务内容差异化。
[Abstract]:On the one hand, the introduction of "China Certified Public Accountants Industry Development Plan 2011-2015)" has posed a great threat to ABC accounting firms. On the other hand, the increasing number of audit failure cases in recent years has made the audit risk of ABC accounting firm strengthen gradually. Moreover, some research data show that the growth rate of ABC accounting firms in recent years is lower than that of DTT.ABC accounting firms face such "internal and external problems". How to take measures to deal with it has become the first to solve the problem. This paper takes ABC accounting firm as the research object, firstly analyzes the external environment of ABC accounting firm by using the macro pest model and Porter's five-force competition model, and then analyzes the scale and age structure of CPA personnel through the analysis of the external environment of ABC accounting firm. Education structure, income growth rate and other aspects of its resources, capabilities and core competitiveness are analyzed. Then based on the analysis of external and internal environment, the SWOT analysis chart of ABC accounting firm is made. It is considered that its advantages lie in its high popularity and stable customer base, its high scale degree, and its disadvantage lies in the irrational structure of talent and business. Finally, this paper finds out the competitive strategy of ABC accounting firm: ABC accounting firm should adopt centralized low cost strategy in authentication business, centralized differentiation strategy in consulting business and tax business. And the differentiation strategy of tax service can be manifested as service mode differentiation and service content differentiation.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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