ZH会计师事务所发展战略研究

发布时间：2018-06-16 15:22

本文选题：会计师事务所 + 企业战略管理　；参考：《兰州交通大学》2014年硕士论文

【摘要】：20世纪80年代以来,我国的会计师事务所经过了30多年的发展,会计师事务所也经历了由小到大、由弱变强的过程。2013年会计师事务所全行业的总收入达到563.2亿人民币,前百强的收入达347.56亿人民币,前百强的收入占总收入61.71%,从这可以看出我国会计师事务所大型化趋势明显。我国会计师事务所行业的国际化程度不断加深,会计师事务所行业的准入条件不断放宽,我国的大型会计师事务所目前面临前所未有的巨大挑战,面对激烈的竞争环境我国的大型会计师事务所如何做大做强是一个十分关键的问题。根据中注协提供的信息,ZH所2013年全国排名是第十五名,全所拥有416名注册会计师,在湖北省的龙头地位十分突出,但是ZH所目前也面临诸多问题,诸如人员年龄结构与学历结构不合理、在省外的竞争能力较弱等等,本文通过对ZH所发展战略的深层分析,发现深层问题,再对问题进行深入分析,最后针对问题提供相关的改进建议。本文研究的主要是我国大型会计师事务所的战略问题,会计师事务所所处行业比较特殊,属于智力密集型服务行业,其核心竞争力主要体现在丰富的客户资源和高质量的服务水平上,既有作为企业以营利为目的的一面,也有作为社会中介机构必须保证服务质量的一面。结合这些共性与个性,本文以ZH会计师事务所为例,首先将论文所使用的研究工具和相关理论做了介绍,而后用波特五力模型、PEST模型和SWOT分析模型对其所处的内外部环境进行了细致分析,在分析过程中也发现了ZH会计师事务所的一些竞争优势和需要改进的缺陷,进而提出了ZH所应该实施规模化、同心多元化、差异化和国际化战略,在战略实施过程中ZH所应该注意建立合理的组织机构、建设企业文化以增强员工的归属感、建立战略管理的预警机制来防范系统风险。本文基于大型会计师事务所的发展视角,从战略管理方向论证了本土强所该如何做大做强,对日后本土大型会计师事务所的发展具有很强的借鉴意义。
[Abstract]:Since 1980s, the accounting firms in China have developed for more than 30 years, and the accounting firms have also experienced a small to large, weak and stronger process. The total income of the.2013 accounting firm is 56 billion 320 million yuan, the top 100 revenue reaches 34 billion 756 million people, the top hundred income accounts for 61.71% of the total income. In order to see that the trend of large scale accounting firms in China is obvious. The internationalization of China's accounting firms is deepening and the access conditions of the accounting firms are loosening. The large accounting firms in our country are facing unprecedented huge challenges at present. Facing the fierce competition environment, the large accountants' affairs in our country are faced with the fierce competition. According to the information provided by the CPA, ZH ranked fifteenth in 2013 and 416 registered accountants in the whole country. The leading position in Hubei province is very prominent, but ZH is also facing many problems at present, such as the unreasonable age structure and educational structure of people, outside the province. The competitive ability is weak, and so on. Through the deep analysis of the development strategy of ZH, this paper finds the deep problems and further analyzes the problems. Finally, it provides some suggestions for improvement. This paper mainly focuses on the strategic problems of the large accounting firms in China. The accounting firms are in a special industry and belong to the secret intelligence. The core competitiveness of the collection service industry is mainly reflected in the rich customer resources and high quality service level, both as the purpose of the enterprise and the quality of service as a social intermediary. Combining these commonalities and personalities, this article takes the ZH accounting firm as an example. The research tools and related theories are introduced, and then the internal and external environment of Potter's five forces model, PEST model and SWOT analysis model are carefully analyzed. In the process of analysis, some competitive advantages of ZH accounting firms and the lack of improvement are found, and then it is suggested that ZH should be carried out in scale and concentric. In the process of strategy implementation, ZH should pay attention to establishing reasonable organization, building enterprise culture to enhance employees' sense of belonging and establishing early warning mechanism of strategic management to prevent system risk. Based on the development perspective of large accounting firms, this paper demonstrates the strong local strength from the direction of strategic management. How to become bigger and stronger is of great significance to the development of large local accounting firms in the future.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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