我国会计师事务所合并问题探究

发布时间：2018-08-21 08:00

【摘要】：当前的资本市场完全处于国际化大趋势中,各国资本随着市场需要跨国流动,所形成的巨大旋流将各国的会计师事务所行业卷进了这股国际化大潮之中,大量我国企业随着我国审计服务市场的开放也逐步进入国际市场,开始与国外企业进行激烈的竞争。一方面,国际化是我国众多有实力企业的发展方向,这要求国内的审计服务行业也要进行国际化转变：另一方面,国内审计市场已经面向世界开放,以至于我国会计师事务所行业不得不面临诸多国际大所的竞争和挑战,压力倍增。改革开放的深入使我国的开放程度进一步上升,审计市场也在不断加大开放范围和力度,以“四大”(即普华永道、安永、德勤、毕马威)为代表的国际大型会计师事务所通过在我国设立分支机构以及将部分国内事务所发展为成员所,来抢占我国本土会计师事务所原拥有的大量审计市场份额,占有着多数优质行业资源。从2000年开始,为了实现规模化发展的目标,相关部门通过制定和实施—些针对性的政策来促进国内事务所进行合并。但是,简单相加的方式是无法实现目的的,合并各方在合并前存在许多不同和差距是必然的,因此合并后往往发生一些矛盾和冲突,这些情况不利于合并后会计师事务所的正常发展。另外,我国多数会计师事务所之所以选择合并,仅仅是希望借此达到相关政策的需要,是在没有进行充分考虑的情况下进行的应急性选择。由于缺乏有效的整合计划和措施,难以避免彼此之间产生矛盾,只是做到形式上的合并,因而在合并之后出现了诸多严重问题,比如事务所文化发生冲突、内部质量控制被弱化、内部组织管理不完善、客户资源未实现统一、人力资源整合不到位等等。正因这些问题的存在,所以必须对我国会计师事务所合并的目前状况以及背后原因进行分析,并且借鉴国际上成功的合并经验,找寻可以引导和推进我国事务所进行有效合并的建议和对策,以有助于本土事务所早日实现走向规模化、“做大做强”的目标。全文共分为六部分,除引言和结论以外,第一部分是会计师事务所合并概述：主要介绍了事务所合并的定义和方式以及合并效果,同时依据规模经济理论、审计级差理论、效率理论、资产专用性理论等对会计师事务所合并进行了理论上的分析；第二部分是我国会计师事务所合并后的主要问题及其原因分析：详细阐述了我国本土事务所在合并之后所出现的主要问题,具体来讲主要有事务所文化冲突、内部质量控制被弱化、内部组织管理不完善、客户资源未实现统一、人力资源整合不到位等,并对这些问题一一进行原因分析；第三部分是美国会计师事务所合并的经验借鉴：分析并阐述了美国会计师事务所合并的主要动因,从其成功案例之中总结出了一些有益的重要经验和启示,对我国会计师事务所合并具有许多借鉴和参考价值；第四部分提出推进我国会计师事务所合并的对策：在分析我国会计师事务所合并现状和面临的问题及背后原因的基础之上,借鉴美国会计师事务所合并的成功经验,结合我国会计师事务所行业所处的实际环境和展现的发展潜力,提出了加强政府引导和市场推动相结合、做好合并前可行性研究、着重规范合并后内部治理等对策。
[Abstract]:The current capital market is completely in the trend of internationalization. With the need of cross-border capital flow, the huge whirlpool of capital has brought the accounting firms of all countries into the tide of internationalization. A large number of Chinese enterprises have gradually entered the international market with the opening of China's audit service market and began to work with foreign enterprises. On the one hand, internationalization is the development direction of many powerful enterprises in China, which requires the domestic audit service industry to undergo an internationalization transformation. On the other hand, the domestic audit market has been opened to the world, so that China's accounting firms have to face many international competitions and challenges. With the deepening of reform and opening up, China's opening up has been further enhanced, and the auditing market has been increasingly open to the outside world. The big international accounting firms represented by PwC, Ernst & Young, Deloitte and KPMG have set up branches in China and developed some domestic accounting firms. Since 2000, in order to achieve the goal of large-scale development, the relevant departments have formulated and implemented some targeted policies to promote the merger of domestic accounting firms. However, the simple addition of the way. It is inevitable that there are many differences and gaps between the two parties before the merger, so there are often some contradictions and conflicts after the merger, which are not conducive to the normal development of accounting firms after the merger. Because of the lack of effective integration plans and measures, it is difficult to avoid contradictions between each other, but only to achieve formal merger, so after the merger, there are many serious problems, such as the culture of the firm conflict, internal quality control is weakened. Because of these problems, it is necessary to analyze the current situation and the reasons behind the merger of China's accounting firms, and learn from the successful merger experience in the world to find out the guidance and promotion of China's accounting firms. Suggestions and Countermeasures for effective merger will help local firms to achieve the goal of "bigger and stronger" as soon as possible.
The paper is divided into six parts. In addition to the introduction and conclusion, the first part is an overview of accounting firm merger. It mainly introduces the definition and mode of accounting firm merger and its effect. At the same time, it theoretically analyzes accounting firm merger on the basis of scale economy theory, audit differential theory, efficiency theory and asset specificity theory. The second part is the analysis of the main problems and their causes after the amalgamation of Chinese accounting firms. It elaborates in detail the main problems of Chinese local accounting firms after the amalgamation. Specifically speaking, the main problems are the cultural conflicts of the firms, the weakening of internal quality control, the imperfection of internal organization and management, and the lack of unification of customer resources. The third part is the experience of the merger of American accounting firms. It analyzes and expounds the main reasons for the merger of American accounting firms. It summarizes some useful experience and Enlightenment from its successful cases, which is helpful to our country's accounting work. The fourth part puts forward the countermeasures to promote the consolidation of Chinese accounting firms: on the basis of analyzing the present situation of the consolidation of Chinese accounting firms and the problems faced and the reasons behind it, drawing on the successful experience of the consolidation of American accounting firms, and combining with Chinese accounting firms In view of the actual environment and the development potential, this paper puts forward some countermeasures, such as strengthening the combination of government guidance and market promotion, doing a good job of pre-merger feasibility study, and standardizing the internal governance after merger.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

【相似文献】