内蒙古注册会计师行业发展战略研究

发布时间：2019-01-26 16:47

【摘要】：随着市场经济的快速发展以及《关于加快发展我国注册会计师行业的若干意见》、《中国注册会计师行业发展规划》(2011-2015年)的发布,作为市场经济产物的注册会计师行业也进入了一个快速发展的时期,同时也给注册会计师行业带来了前所未有的挑战和机遇。在这种情况下,为促进内蒙古注册会计师行业健康有序地发展,对内蒙古注册会计师行业的发展现状及前景进行研究分析就显得十分必要。本文针对目前内蒙古注册会计师行业的发展与内蒙古经济发展及需求不匹配、与全国注册会计师行业发展不同步的客观现实,在概述对内蒙古注册会计师行业发展历程和现状的基础上,对内蒙古注册会计师行业面临的政治环境、法律环境、经济环境、技术环境等宏观环境和行业特征、行业结构等行业环境进行了外部环境分析；又从内蒙古会计师事务所的发展概况、地域分布、规模情况、业务项目、收入情况、执业人员等方面进行了内部条件分析。通过研究分析,发现内蒙古注册会计师行业存在会计师事务所规模偏小、地区分布失衡、服务同质化现象严重、市场竞争过度、业务范围狭窄、执业人员水平偏低、高端人才缺乏、服务质量不高、法规不够健全、行业监督不力等问题。针对以上问题,本文立足内蒙古自治区实际情况,对会计师事务所行业的分级分类管理提出了整体规划建议,制定出了有利于内蒙古注册会计师行业健康快速发展的分级分类管理模式,设计了“三类六级”的分级分类评价的方案,并提出了实现的相应路径,即财政管理部门、注册会计师协会和会计师事务所分别从哪些途径实现分级分类管理目标。
[Abstract]:With the rapid development of market economy and the publication of "opinions on speeding up the Development of China's Certified Public Accountants" and the "Development Plan for China's Certified Public Accountants" (2011-2015), As a result of market economy, CPA industry has entered a period of rapid development, and has brought unprecedented challenges and opportunities to CPA industry. In this case, in order to promote the healthy and orderly development of the CPA industry in Inner Mongolia, it is very necessary to study and analyze the current situation and prospects of the development of the CPA industry in Inner Mongolia. This paper aims at the objective reality that the development of CPA industry in Inner Mongolia does not match with the economic development and demand of Inner Mongolia, and is out of step with the development of CPA industry in China. On the basis of summarizing the development course and present situation of the CPA profession in Inner Mongolia, the paper gives a brief introduction to the political environment, the legal environment, the economic environment, the technological environment, and so on, and the characteristics of the industry, such as the political environment, the legal environment, the economic environment, the technological environment and so on. The external environment of the industry such as the structure of the industry is analyzed. It also analyzes the internal conditions of Inner Mongolia accounting firm from the following aspects: general situation of development, geographical distribution, scale, business items, income, practitioners and so on. Through research and analysis, it is found that the scale of CPA firms is small, the regional distribution is out of balance, the service homogeneity phenomenon is serious, the market competition is excessive, the scope of business is narrow, and the level of practitioners is low in Inner Mongolia. High-end talent shortage, service quality is not high, laws and regulations are not perfect, industry supervision is weak and so on. In view of the above problems, based on the actual situation of Inner Mongolia Autonomous region, this paper puts forward the overall planning proposals for the classified management of accounting firms. In this paper, a classification management model for the healthy and rapid development of the certified public accountant industry in Inner Mongolia is established, and the scheme of classification and evaluation of "three types and six levels" is designed, and the corresponding realization path, that is, the financial management department, is put forward. The CPA Institute and the CPA firm respectively from which ways to achieve classified management objectives.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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