深圳PT会计师事务所发展战略研究
发布时间：2018-09-03 06:57
【摘要】：随着我国改革开放的不断深入及经济高速发展,企业特别是中小企业对于外部中介机构的专业服务需求越来越多,注册会计师行业作为财税中介服务机构在市场经济发展过程中承担的作用也越来越重要。注册会计师行业在快速发展的同时,也面临行业竞争日趋激烈,尤其在法定审计业务规模大幅减少的大环境下中小型会计师事务所的生存环境更为恶劣。因此,我国中小型会计师事务所要生存和发展,就必须选择一种既符合自身条件,又满足事务所外部环境需要的发展战略。本文运用PEST分析方法、波特的竞争五力模型以及SWOT分析法对深圳PT会计师事务所(以下简称PT所)的外部环境、内部条件进行了充分分析。在综合考虑各战略分析工具的分析结果后,给出了PT所未来发展战略,即在兼顾使用多元化战略的基础上,增长型战略是PT所未来发展主要采用的战略安排。考虑到PT所目前业务的地域性,以及所处城市多样化的竞争态势,PT将把集中差异化战略安排作为其竞争战略的措施。随着中国国力的强盛,经济的快速发展,原来的粗放式的发展模式将转变为更加精细、技术型、节约型、持续性、绿色型经济发展模式,相关的政策、法规也会对注册会计师行业的发展进行扶持。各类规模的会计师事务所在此政策的支持及广阔市场需求下,都会得到快速发展。这就要求PT所在如此大环境下,要采用扩张性的增长型战略来规划未来的业务发展,积极发挥PT所专业化、低成本的优势。本论文的观点在于,PT所可以通过积极推进事务所内外部整合方式,开拓以企业财务管理及纳税服务为核心的非审计业务领域,通过组建高质量团队,细分服务市场,实施品牌战略,从而形成PT所的核心竞争力。
[Abstract]:With the deepening of China's reform and opening up and the rapid economic development, enterprises, especially small and medium-sized enterprises, need more and more professional services from external intermediary organizations. The role of CPA as a financial and tax intermediary service institution in the development of market economy is becoming more and more important. With the rapid development of CPA industry, the competition of CPA industry is becoming more and more fierce, especially in the environment where the scale of statutory audit business is greatly reduced, and the survival environment of small and medium-sized accounting firms is even worse. Therefore, in order to survive and develop, small and medium-sized accounting firms in China must choose a development strategy that not only meets their own conditions, but also meets the needs of the external environment of the firms. In this paper, the external environment and internal conditions of Shenzhen PT accounting firm (PT Institute) are fully analyzed by using PEST analysis method, Porter's five competitive force model and SWOT analysis method. After synthetically considering the analysis results of various strategic analysis tools, this paper gives the future development strategy of PT, that is, on the basis of taking into account the use of diversification strategy, growth strategy is the main strategic arrangement adopted by PT in the future development. Considering the regional nature of PT's current business and the competitive situation of its diversified cities PT will take the centralized differentiation strategy arrangement as its competitive strategy measure. With the strengthening of China's national strength and the rapid development of its economy, the original extensive development model will be transformed into a more refined, technology-based, economical, sustainable, green economic development model, and related policies. Regulations will also support the development of the CPA industry. Accounting firms of all sizes will develop rapidly under the support of this policy and broad market demand. This requires PT to adopt the expansionary growth strategy to plan the future business development and give full play to the advantages of specialization and low cost of PT. The point of view of this paper is that PT can actively promote the internal and external integration of firms, open up non-audit business areas with the core of corporate financial management and tax service, and subdivide the service market through the formation of high-quality teams. The implementation of brand strategy, thus forming the core competitiveness of PT Institute.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233
本文编号：2219245
[Abstract]:With the deepening of China's reform and opening up and the rapid economic development, enterprises, especially small and medium-sized enterprises, need more and more professional services from external intermediary organizations. The role of CPA as a financial and tax intermediary service institution in the development of market economy is becoming more and more important. With the rapid development of CPA industry, the competition of CPA industry is becoming more and more fierce, especially in the environment where the scale of statutory audit business is greatly reduced, and the survival environment of small and medium-sized accounting firms is even worse. Therefore, in order to survive and develop, small and medium-sized accounting firms in China must choose a development strategy that not only meets their own conditions, but also meets the needs of the external environment of the firms. In this paper, the external environment and internal conditions of Shenzhen PT accounting firm (PT Institute) are fully analyzed by using PEST analysis method, Porter's five competitive force model and SWOT analysis method. After synthetically considering the analysis results of various strategic analysis tools, this paper gives the future development strategy of PT, that is, on the basis of taking into account the use of diversification strategy, growth strategy is the main strategic arrangement adopted by PT in the future development. Considering the regional nature of PT's current business and the competitive situation of its diversified cities PT will take the centralized differentiation strategy arrangement as its competitive strategy measure. With the strengthening of China's national strength and the rapid development of its economy, the original extensive development model will be transformed into a more refined, technology-based, economical, sustainable, green economic development model, and related policies. Regulations will also support the development of the CPA industry. Accounting firms of all sizes will develop rapidly under the support of this policy and broad market demand. This requires PT to adopt the expansionary growth strategy to plan the future business development and give full play to the advantages of specialization and low cost of PT. The point of view of this paper is that PT can actively promote the internal and external integration of firms, open up non-audit business areas with the core of corporate financial management and tax service, and subdivide the service market through the formation of high-quality teams. The implementation of brand strategy, thus forming the core competitiveness of PT Institute.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233
【参考文献】
中国期刊全文数据库 前1条
1 刘东;企业资源发展战略及其模式选择[J];现代管理科学;2003年05期
，本文编号：2219245
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