湖南广昊会计师事务所非审计服务拓展研究

发布时间：2018-09-13 15:45

【摘要】：自从我国加入WTO以来，国际会计师事务所大举进入我国市场，使我国会计师事务所面临巨大的竞争压力，，我国会计师事务所起步较晚，因此无论是从规模还是资本积累方面都与国际会计师事务所存在一定的差距。而国际会计师事务所在非审计服务领域的优势更加突出。审计服务发展到今天，审计服务市场已经处于一定的饱和状态。而非审计服务以其潜在的广阔的市场需求、高额收入，以及低风险成为吸引会计师事务所大力发展的项目。在后金融危机时代，随着经济的复苏，企业的非审计服务需求加大，但是国际会计师事务所在提供非审计服务时所收取的费用较高，使企业逐渐转向国内会计师事务所，因此我国的会计师事务所应趁此努力开展非审计服务，增加会计师事务所的资本积累以及应对风险的能力，提高我国会计师事务所的竞争能力。湖南广昊会计师事务所有限公司（以下简称广昊事务所）是一家位于长沙的，具有从事会计、审计、税务等专业服务的中介机构。随着长沙审计服务市场的日趋饱和，会计师事务所在审计市场上的竞争的日趋激烈，作为中小型会计师事务所的广昊事务所开始出现服务收入萎缩等现象。因此面对复杂多变的外部环境，广昊事务所如何抓住机遇，大力发展非审计服务成为广昊事务所增加服务收入的关键。本文在对广昊事务所进行深入调研的基础上，从宏微观层面考察了其拓展非审计服务的必要性与可行性，并针对其特点对该所如何拓展非审服务提出了思路，确保其在激烈的竞争中不断壮大。进而为我国中小型会计师事务所的拓展非审计服务作出有益探索，同时对其它相似中介服务机构的发展有一定的借鉴作用。
[Abstract]:Since China's entry into the WTO, the international accounting firms have entered the Chinese market on a large scale, which makes the accounting firms in our country face enormous competitive pressure, and the accounting firms in our country have started relatively late. Therefore, there is a certain gap between international accounting firms and international accounting firms in terms of scale and capital accumulation. The advantages of international accounting firms in the field of non-audit services are more prominent. Audit service develops to today, audit service market is already in certain saturation state. Non-audit services have attracted the development of accounting firms because of their potential broad market demand, high revenue, and low risk. In the post-financial crisis era, with the recovery of the economy, the demand for non-audit services of enterprises increases, but the fees charged by international accounting firms in providing non-audit services are higher, which makes enterprises gradually turn to domestic accounting firms. Therefore, Chinese accounting firms should take advantage of this to develop non-audit services, increase the capital accumulation of accounting firms and the ability to cope with risks, and improve the competitiveness of accounting firms in China. Hunan Guang Hao Accounting firm Co., Ltd. is located in Changsha, with professional accounting, audit, taxation and other intermediary services. With the increasingly saturation of the audit service market in Changsha, the competition of accounting firms in the audit market is becoming more and more fierce. As a small and medium-sized accounting firm, Guang Hao firm has begun to shrink its service income and so on. Therefore, facing the complex and changeable external environment, how to seize the opportunity and vigorously develop non-audit services has become the key to increase service revenue. Based on the in-depth investigation of Guang Hao firm, this paper investigates the necessity and feasibility of expanding non-audit service from macro and micro level, and puts forward some ideas on how to expand non-audit service in view of its characteristics. Make sure it grows in fierce competition. Then it makes a beneficial exploration for the expansion of non-audit services of small and medium-sized accounting firms in our country, and at the same time, it can be used for reference for the development of other similar intermediary service organizations.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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