基于资源基础理论的会计师事务所竞争优势研究

发布时间：2018-10-29 17:05

【摘要】：随着我国社会主义市场经济体制的建立和深入发展，我国会计师事务所行业虽然经过大力发展，但与我国经济社会发展要求和全球会计行业发展水平有较大差距，而在加入世界贸易组织时的五年后对国际会计师事务所全面开放会计市场的承诺以及与国际接轨的新会计准则的实施，都进一步加剧了我国会计师事务所行业的竞争，也进一步刺激了该行业的繁荣发展。如何引导大、中、小型会计师事务所按照不同的发展定位规范发展，进一步提升会计师事务所的综合实力，实现做大做强的战略规划，促进我国注册会计师行业又好又快的发展，已成为当前及今后一段时间我国会计师事务所行业发展的重要课题。二十世纪八十年代中期，学者们从企业内部探究企业竞争优势的来源，从而使把企业内部的异质性资源作为竞争优势分析的起点和战略制订核心的资源基础理论得到越来越多的关注。作为第三产业的知识密集型服务中介机构的会计师事务所，其行业具有外部环境趋同、主要资产为人力资本等特性，本文选择与其相适应的竞争优势理论中的资源基础理论作为整个研究的理论基础和逻辑思考的出发点，在吸收和借鉴国内外关于资源基础理论和会计师事务所行业的评价研究成果的基础上，，结合新形势下我国会计师事务所的发展定位，综合运用文献研究、模糊综合分析法、层次分析法、专家评价法等研究方法从定性和定量两方面对会计师事务所竞争优势的形成和评价进行了研究。本文从会计师事务所和资源基础理论的相关研究出发，以国内外相关的文献回顾作为起点，确立研究内容和意义。然后是对相关支撑理论即资源基础理论、竞争优势理论、企业战略理论的综述，以构建研究的理论基石和框架。回顾了我国会计师事务所行业的发展历程和历史沿革，然后概括了目前我国会计师事务所行业的发展现状和发展中的主要问题，再就目前我国会计师事务所行业的竞争格局进行了分析，得出了我国会计师事务所行业呈现出垄断竞争市场的竞争格局的结论。根据资源基础理论的基本观点给出了会计师事务所竞争优势的一般性的描述，并概括了其有价性、稀缺性、不完全模仿性、难以替代性的特点；在资源基础理论的研究框架下，根据会计师事务所竞争优势的四个影响因素即行政性的市场、特殊的资产、公共性的产品、异质性的业务技术推导出四个最为关键的核心战略资源也即竞争优势的四个要素构成：人力资本要素、品牌声誉要素、组织能力要素、规模要素，再以其竞争优势的四个特点（有价性、稀缺性、不完全模仿性、难以替代性）分别加以衡量最终确立这四个竞争优势的要素构成，于是勾勒出了基于资源基础理论的会计师事务所竞争优势的形成机理。再由竞争优势的要素延伸出具体的评价指标并结合模糊分析法和层级分析法形成会计师事务所竞争优势的评价体系，最后以我国行业内的标杆四大会计师事务所为研究对象做实证研究，应用评价模型以验证研究结果。
[Abstract]:With the establishment and in-depth development of China's socialist market economy system, our country's accounting firm industry has been developing vigorously, but it has a great disparity with the development level of China's economic and social development and the development level of global accounting industry. After five years of China's accession to the World Trade Organization, the commitment of the international accounting firm to fully open the accounting market and the implementation of the new accounting standards in line with the international standards have further exacerbated the competition in our accounting firm industry, and further stimulated the prosperity and development of the industry. How to guide large, medium and small accounting firms to develop according to different development and positioning norms, further improve the comprehensive strength of accounting firms, achieve great strategic planning, and promote good and fast development of CPA profession in our country. It has become an important subject of our country's accounting firm's industry development for some time in the future. In the middle of the eighties of the 20th century, scholars explored the source of enterprise competitive advantage from the inside of the enterprise, so as to make the heterogeneous resources inside the enterprise as the starting point of the competitive advantage analysis and the strategic development of the core resource basic theory to get more and more Concern. As an accounting firm of knowledge-intensive service intermediary institutions of the tertiary industry, the industry has the convergence of external environment, and the main assets are human resources. Based on the characteristics of capital and other characteristics, this paper chooses the resource basic theory in the theory of competitive advantage adapted to it as the starting point of the theoretical foundation and logical thinking of the whole research, and studies the evaluation of the basic theory of resources and the profession of accounting firm in both domestic and foreign countries. On the basis of fruit, combined with the development and positioning of accounting firms in our country under the new situation, the paper studies the formation and evaluation of the competitive advantage of accounting firms from both qualitative and quantitative aspects by means of literature research, fuzzy comprehensive analysis, analytic hierarchy process and expert evaluation method. In this paper, based on the relevant research of accounting firm and resource basic theory, this paper reviews the relevant literature review at home and abroad as the starting point. The content and significance of the research are put forward. Then it is an overview of the related support theory, namely, the basic theory of resources, the theory of competitive advantage and the theory of enterprise's strategy, so as to build the research. The theoretical foundation and framework of our country's accounting firm industry are reviewed. The development history and development trend of our country's accounting firm industry are reviewed, and then the present situation and main problems in the development of our country's accounting firm industry are summarized, and then the competition of our country's accounting firm industry is discussed. The competition pattern is analyzed, and it is concluded that China's accounting firm industry has a monopoly competition market. According to the basic viewpoint of the basic theory of resources, the general description of the competitive advantage of the accounting firm is given, and the characteristics of the competitive advantage of the accounting firm are summarized. Under the research framework of theory, four most critical core strategic resources, namely, the four elements of competitive advantage, are derived according to the four factors influencing the competitive advantage of accounting firms, namely, administrative market, special assets, new products and heterogeneous business technology. The four characteristics of human capital, brand reputation, organizational ability, scale, and competitive advantage (price, scarcity, incomplete imitative, difficult to replace) are measured and finally established. The competition advantage is composed of elements, and then we outline the accounting firm's competition based on the basic theory of resources. The formation mechanism of the competitive advantage, the specific evaluation index is extended by the element of the competitive advantage, and the evaluation system of the competitive advantage of the accounting firm is formed by combining the fuzzy analysis method and the level analysis method, and finally, the four major accounting firms in the industry of our country are the research institutes. An Empirical Study of Research Object and Application Evaluation Model
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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