会计师事务所合并动机与整合研究

发布时间：2019-02-13 05:48

【摘要】：2009年10月，国务院转发了财政部关于加快发展我国注册会计师行业的若干意见，提出要重点扶持10家左右能够跨国经营，并提供综合服务的大型会计师事务所。我国会计师事务所起步较晚，难以在短期内凭借自身发展形成具有核心竞争力的大型会计师事务所。合并是会计师事务所做大做强的重要途径，可迅速提升核心竞争力并增加市场份额。然而，合并并不能创造价值，整合才是提升价值的过程。事务所合并成败的关键在于是否进行实质性整合。事务所合并动机存在的差异性决定了合并后所面临的整合问题各不相同，，这为本文结合事务所合并动机与整合问题研究提供了契机。在回顾国内外研究现状的基础上，本文对事务所合并及其相关理论进行了阐述，将事务所合并动机概括为三个方面：政府管制力量的推动作用，审计市场发展的需求，事务所发展的内生需要。同时论述了事务所合并整合的相关理论，包括发展理论、竞争力理论以及价值理论。重点针对质量控制、客户资源、人力资源、薪酬激励机制以及事务所文化等方面的合并整合内容进行深入研究。国内外学者大多采用大样本的实证研究，对于合并的具体案例分析非常欠缺（包括合并成功案例和合并终止案例的具体分析），对实务界关于合并的具体看法与做法缺乏了解。因此本文接下来以国内外会计师事务所的合并案例为研究对象，结合事务所实地访谈，分别从合并方与被合并方，从合并成功案例到合并终止案例，全面分析事务所合并动机与整合内容，旨在充实会计师事务所合并整合方面的研究。根据上述的理论分析与案例研究结果，本文认为我国会计师事务所应吸取教训、总结经验，借鉴国际大型会计师事务所的合并成功案例，真正做大做强，实现国际化发展战略。同时，政府部门及行业协会应为事务所提供合并整合指导，制定出适合我国会计师事务所合并整合的指导体系，推动事务所进行实质性整合，加快“走出去”发展步伐，建立国际品牌声誉。
[Abstract]:In October 2009, the State Council forwarded a number of opinions from the Ministry of Finance on speeding up the development of the CPA industry in China, and put forward that we should focus on supporting 10 large accounting firms that can operate across national borders and provide comprehensive services. Accounting firms in China start late, so it is difficult to form large accounting firms with core competence by their own development in the short term. Merger is an important way for accounting firms to become bigger and stronger, which can rapidly enhance core competitiveness and increase market share. However, mergers do not create value, integration is the process of value enhancement. The key to the success or failure of the firm merger lies in whether or not to carry out substantive integration. The difference in the motivation of firm merger determines that the integration problems are different after the merger, which provides an opportunity for this paper to study the merger motivation and integration issues. On the basis of reviewing the current research situation at home and abroad, this paper expounds the merger of firms and its related theories, and generalizes the motive of firm merger into three aspects: the driving force of government regulation, the demand of the development of audit market, The endogenous needs of the firm's development. At the same time, it discusses the related theories of firm merger and integration, including development theory, competitiveness theory and value theory. Focus on quality control, customer resources, human resources, compensation incentive mechanism and firm culture and other aspects of the integration of in-depth research. Domestic and foreign scholars mostly use large sample empirical research, and lack of concrete case analysis of merger (including merger success case and merger termination case), and lack of understanding of the concrete view and practice of merger in practical circles. Therefore, this paper takes the merger case of the accounting firm at home and abroad as the research object, combining with the field interview of the firm, from the merging party and the merged party, from the merger success case to the merger termination case, respectively. The purpose of this paper is to enrich the research on the merger and integration of accounting firms. Based on the above theoretical analysis and case study results, this paper holds that Chinese accounting firms should draw lessons, sum up experience, draw lessons from the successful merger cases of international large accounting firms, truly become bigger and stronger, and realize internationalization development strategy. At the same time, government departments and trade associations should provide guidance for firms to merge and integrate, formulate a guidance system suitable for the merger and integration of accounting firms in China, promote the substantive integration of firms, and speed up the pace of development of "going global". Build up an international brand reputation.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

【参考文献】