SH会计师事务所发展战略研究

发布时间：2018-06-19 03:07

本文选题：大型内资会计师事务所 + SH会计师事务所　；参考：《西南财经大学》2013年硕士论文

【摘要】：中国改革开放30余年间,中国注册会计师行业得到有前所未有的发展。然而,随着全球经济环境的风云变化,网络技术的高速发展,会计师事务所在组织结构、提供的服务内容及服务项目等方面,都受到巨大的冲击。面对环境的变化以及出于生存与发展的需要,会计师事务所不论在内部治理机制、网络技术应用、还是专业人才培养方面都需要有实质性的飞跃或提升,以提高对客户的服务品质的提升、拓宽服务内容。在当前世界经济持续低迷、世界各国政府监管机构对会计师的专业规范日趋严谨的背景下,会计师事务所诉讼风险加大、保费率的提高、人力资源成本的上涨,以及审计技术的更新,使得会计师事务所经营成本快速上升。加之国际“四大”会计师事务所垄断了全球高端会计市场,使得中国内资大型所在中国会计市场上的竞争更为激烈,因此,需要我们重新审视和探索行业的经营智慧。鉴于此,本文立足于行业竞争结构理论和SWOT分析模型,研究和对比国内外会计师事务所的发展历史和发展战略,找出内资大型所发展战略制定和执行的现状和问题,并结合实证案例深入研究SH会计师事务所的宏观环境、行业环境,以及内部条件,对SH会计师事务所发展战略的制定与实施提出了自己的观点。本文认为,作为内资大型所的SH会计师事务所当前面临发展瓶颈问题,既有优势也有劣势,机遇与威胁并存。本文认为SH会计师事务所应将做大做强、走向国际,实现国际化发展作为自己的战略目标。同时,SH事务所需要结合自身的实际情况,制定出三大发展重点：第一,做大做强的规模化发展战略；第二,在资源共享基础上谋求业务多元化发展的战略；第三,实施国际化发展战略。为实现其战略目标,SH事务所需从质量管理、人力资源、专业技术创新、服务板块专业化等方面着手,首先,进一步强化事务所的风险意识、完善质量控制体系；其次,进行人才开发、优化人力资源结构；再次,在人力资源开发与优化的基础上,研究高端会计市场的相关服务技术,以及涵盖事务所高层决策、中层控制、基层运作集成化的信息系统；最后,为抵御同业竞争、参与国际竞争,努力寻求更大规模的兼并联合,实施规模化经营。通过研究,笔者期望SH会计师事务所发展成为民族优秀品牌,也可以成为其他类似事务所的有益借鉴。
[Abstract]:China's reform and opening up for more than 30 years, the Chinese CPA industry has been unprecedented development. However, with the changes of the global economic environment and the rapid development of network technology, accounting firms have been greatly impacted in the aspects of organizational structure, service content and service items provided by accounting firms. In the face of the change of environment and the need of survival and development, accounting firms need to make a substantial leap or promotion in the internal governance mechanism, the application of network technology, and the training of professionals. In order to improve the quality of customer service, broaden the service content. Under the background of the continuing downturn of the world economy and the increasingly stringent professional norms of accountants by the world's government regulatory bodies, the litigation risks of accounting firms are increasing, the rate of insurance is increasing, and the cost of human resources is rising. And the update of audit technology makes the operating cost of accounting firm rise rapidly. In addition, the international "big four" accounting firms monopolize the global high-end accounting market, which makes the competition in the Chinese accounting market more fierce. Therefore, we need to re-examine and explore the business wisdom of the industry. In view of this, based on the theory of industry competition structure and SWOT analysis model, this paper studies and compares the development history and development strategy of accounting firms at home and abroad, and finds out the present situation and problems in the formulation and implementation of the development strategies of large domestic firms. Based on the empirical case, this paper makes a thorough study of the macro environment, industry environment and internal conditions of SH accounting firm, and puts forward its own views on the formulation and implementation of the development strategy of SH accounting firm. This paper holds that SH accounting firm, as a large domestic capital institution, is facing the bottleneck of development, which has both advantages and disadvantages, and opportunities and threats coexist. This paper holds that SH accounting firm should take it as its own strategic goal to make it bigger and stronger, to go international and to realize its international development. At the same time, SH-firm needs to work out three key points of development according to its own actual situation: first, to make a large and strong large-scale development strategy; second, to seek a diversified business development strategy on the basis of resource sharing; third, Implement international development strategy. In order to achieve its strategic goal, SH firms should start from the aspects of quality management, human resources, technical innovation, service specialization, etc. Firstly, we should further strengthen the firm's risk awareness and improve the quality control system. Thirdly, on the basis of the development and optimization of human resources, the paper studies the related service technology of high-end accounting market, and covers the top level decision-making, middle level control, Finally, in order to resist the competition of the same industry and participate in the international competition, we should seek for a larger merger and association and carry out large-scale operation in order to resist the competition of the same industry and participate in the international competition. Through the research, the author expects SH accounting firm to develop into an excellent national brand, and can also be a useful reference for other similar firms.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F272

【参考文献】