S会计师事务所发展战略研究

发布时间：2018-06-29 19:46

本文选题：会计师事务所 + 发展战略　；参考：《南京邮电大学》2015年硕士论文

【摘要】：注册会计师行业是提供会计信息鉴证及相关服务的行业,凭借其专业特点在市场经济监督体系中占有重要地位。我国的注册会计师行业虽然起步较晚,但伴随着国家经济的发展取得了巨大进步和成就。随着我国加入WTO,国际“四大”会计师事务所迅速抢滩国内市场,本土会计师事务所面临巨大的威胁和挑战。为此,国家推出了一系列政策和措施,鼓励国内事务所做大做强,在市场经济中发挥更大的作用。S事务所是本地区一家具有重要影响力的大型事务所。成立20年来,S事务所以江苏省为中心不断发展壮大,现已经在全国三个省份设立了九个分所,2013年度行业综合排名位居第23位。S事务所经营中始终坚持诚信为本、质量为重、服务至上的原则,凭借多年来的良好的业绩和口碑,获得了各级政府部门的肯定和市场的认可,树立了良好的社会声誉。近年来,随着行业竞争的加剧,S事务所在发展中也遇到了很多困难。面临新形势下的机遇和挑战,S事务所亟需在市场中明确自己的定位,寻求支持其未来做大做强的发展战略。本文以S会计师事务所为案例进行了相关研究,在介绍了相关理论背景和事务所基本情况的基础上,首先运用PEST分析法和五力模型对S事务所面临的外部环境进行了分析评价,再通过SWOT分析法分析S事务所的发展战略组合,并进行评价选择,制定未来发展的战略方向,并提出相应的实施途径和保障措施。本文的意义在于将会计师事务所的发展战略与某一家事务所具体结合,力求更好的解决企业生存发展中遇到的实际问题,具有现实意义。
[Abstract]:The profession of certified public accountant (CPA) is the profession which provides the accounting information authentication and the related service, and plays an important role in the supervision system of the market economy by virtue of its professional characteristics. Although China's CPA industry started late, it has made great progress and achievements with the development of national economy. With China's entry into the WTO, the international "four" accounting firms are rapidly seizing the domestic market, and local accounting firms are facing enormous threats and challenges. Therefore, the state has introduced a series of policies and measures to encourage domestic firms to become bigger and stronger, and to play a greater role in the market economy. Since its establishment 20 years ago, the company has been developing and growing with Jiangsu Province as the center. Now it has set up nine branches in three provinces of the country and ranked 23rd in the industry comprehensive ranking in 2013. It always insists on honesty and quality in its operation. The principle of service supremacy, with many years of good performance and reputation, government departments at all levels of recognition and market recognition, has established a good social reputation. In recent years, with the intensification of competition in the industry, S firms also encountered a lot of difficulties in the development. Facing the opportunity and challenge in the new situation, S firm urgently needs to define its position in the market and seek to support its development strategy of becoming bigger and stronger in the future. This article takes S accounting firm as a case to carry on the correlation research, on the basis of introducing the related theory background and the firm basic situation, first uses the pest analysis method and the five forces model to carry on the analysis and the appraisal to the S firm facing external environment. Then it analyzes the development strategy combination of S firm through SWOT analysis, and then evaluates and selects, formulates the strategic direction of future development, and puts forward the corresponding implementation way and safeguard measure. The significance of this paper is to combine the development strategy of an accounting firm with a firm to solve the actual problems encountered in the survival and development of an enterprise, which is of practical significance.
【学位授予单位】：南京邮电大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233

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