立信会计师事务所合并问题研究

发布时间：2018-08-02 09:59

【摘要】：在经济全球化的大背景下，为了积极顺应飞速增长的经济趋势，无论是企业还是注册会计师行业都逐步扩大规模并增强实力，而实施规模化经营在全球注册会计师行业也早己成为发展的主流。我国会计师事务所起步晚，在数量和规模上与国际会计师事务所相比，均存在着差距，这也是导致我国会计师事务所价格竞争，审计质量低下，国际竞争力不强的重要原因。会计师事务所合并是中国注册会计师职业界的一个重要现象，也是中国会计师事务所走向规范化经营道路，提高市场竞争力的重大举措。合并从存量上调整了行业结构，促使资源向优势会计师事务所聚集，成为推动行业结构调整的有效手段，但同时在合并中也暴露了一些问题。本文采用文献法、资料收集法、比较分析法等分析方法，，从国内会计师事务所的实际需要出发，对会计师事务所的概念进行了总结归纳，从内涵的角度分析了会计师事务所的分类，并提出了会计师事务所合并的效应；结合立信会计师事务所的案例分析，揭示了立信会计师事务所合并过程中出现的问题，从合并动力、合并措施、合并动机、企业文化四个维度，深入剖析了我国会计师事务所合并产生问题的原因；结合分析的结果，提出了从推动力量、组织结构、人力资源、企业文化四个维度加强和完善我国会计师事务所合并的对策与建议。
[Abstract]:In the context of economic globalization, in order to positively adapt to the rapid economic trend, both the enterprise and the CPA industry have gradually expanded their scale and strengthened their strength. The implementation of scale operation in the global CPA industry has long become the mainstream of development. Compared with the international accounting firms, there is a gap between the number and scale of Chinese accounting firms, which is an important reason for the price competition, the low audit quality and the weak international competitiveness of our country's accounting firms. The merger of accounting firms is an important phenomenon in the field of certified public accountants in China. It is also an important measure for Chinese accounting firms to move to the road of standardized management and to improve their market competitiveness. The amalgamation has adjusted the industry structure from the stock, impelled the resources to gather to the superiority accountant firm, became the effective means to promote the industry structure adjustment, but also exposed some problems in the merger. Based on the methods of literature, data collection and comparative analysis, this paper sums up the concept of accounting firms according to the actual needs of accounting firms in China. This paper analyzes the classification of accounting firms from the angle of connotation, and puts forward the effect of the merger of accounting firms, combined with the case analysis of Lixin accounting firm, reveals the problems in the process of consolidation of accounting firms of Lixin. From the four dimensions of merger motivation, merger measures, merger motivation and corporate culture, this paper deeply analyzes the causes of the problems arising from the merger of accounting firms in China, and, combining with the results of the analysis, puts forward the following points: promoting force, organizational structure, human resources, etc. The four dimensions of corporate culture strengthen and perfect the countermeasures and suggestions on the merger of accounting firms in China.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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