我国会计师事务所国际化模式选择研究

发布时间：2019-04-27 12:16

【摘要】：经济全球化推动了会计服务行业的全球化,而我国也在加入WTO后不断实现着开放服务业的承诺,我国的会计市场也在不但向世界打开。其实在上世纪80年代,由于我国的改革开放政策的实施,我国的会计市场也已经开放。一方面,“四大”在上世纪80年代我国会计市场刚开放的时候就进入我国市场,并且凭借其自身的内部化优势和所有权优势,占据了我国会计市场多达五分之一的市场份额,牢牢控制了包括世界500强企业在内的高端客户。而且越来越多的国际会计师事务所来将它们的经营范围外延到我国境内,境内会计市场有竞争力的供给方越来越多,市场竞争激烈程度愈演愈烈。另一方面,随着我国市场经济的发展和对外开放的深化,我国也产生了许多国际性的大企业,当前,我国在全球178个国家或地区共有1.6万家境外企业,对外直接投资覆盖了国民经济所有行业类别。他们也有境外融资和做国际业务的需求,从需求方角度看,国际服务的需求量也增加了。目前,我国大型的本土会计师事务所虽然整体在国内服务网络建设、客户数量、管理制度水平和人才储备等方面都做得比较好发展比较规范,在国内的审计传统业务上具备较为明显的优势,但在审计高端市场的全面介入上尚显不足,至今我国境内的会计师事务所出具的审计报告不被境外资本市场和金融机构所认可。因此打造一批具备国际竞争力、能够承接国内国际高端业务的大型会计师事务所,是我国会计师事务所面临的挑战,也是整个行业迫切需要解决的问题。我国的本土所如何走向国际化,采取怎样的国际化模式,迅速做大做强,提升业务能力,拓展业务范围,已成为多方关注的问题。我国目前已经有近十家事务所开始国际化,虽然其中有少量的几家取得了好的国际化发展成效,但也有诸多失败的案例,整体上看并不顺利。例如在我国曾经发展很好也曾是我国最大的上海大华会计师事务所,它曾经想通过与“四大”合并的方式进入国际市场,学习国际先进所的国际化发展经验。但最后却被“四大”把其优秀的人才和优质的客户吸收了,从此大华也消失了,我国本土所的民族品牌在选择了不当的国际化模式后走向了灭亡。在会计师事务所国际化方面的研究,理论界大部分做的是其国际化的必要性、影响因素可能会遇到的障碍这几方面的研究,对其国际化模式的研究比较少。本文将在前人研究的基础上,系统地总结可供我国本土所使用的五种国际化模式,结合实际的案例,深入分析他们的优劣势,并对我国的本土会计师事务所做SWOT分析,结合我国本土所自身的特点和各种模式的特性,分别对我国大型本土所和中型本土所的国际化模式选择做出针对性的对策建议。
[Abstract]:Economic globalization has promoted the globalization of accounting service industry. After China's entry into WTO, our country has continuously realized the promise of opening up the service industry, and the accounting market of our country is not only opening to the world. In fact, in the 1980s, due to the implementation of China's reform and opening-up policy, China's accounting market has also been open. On the one hand, the "Big four" entered the Chinese market when the accounting market was just opened in the 1980s, and by virtue of its own advantages of internalization and ownership, it occupied as much as 1/5 of the market share of the accounting market in China. Firm control of the world's top 500 companies, including high-end customers. Moreover, more and more international accounting firms have extended their business scope to our country, and there are more and more competitive suppliers in the domestic accounting market, and the fierce competition in the market is becoming more and more intense. On the other hand, with the development of China's market economy and the deepening of the opening-up to the outside world, China has also produced many large international enterprises. At present, there are 16000 foreign enterprises in 178 countries or regions around the world. OFDI covers all sectors of the national economy. They also have overseas financing and international business needs, from a demand-side perspective, the demand for international services has also increased. At present, although the large-scale local accounting firms in China have done a relatively good and standardized development in the construction of domestic service networks, the number of customers, the level of management system and the talent reserve, etc. There are obvious advantages in the traditional audit business in China, but the overall intervention in the high-end market is still insufficient. So far, the audit reports issued by the accounting firms in our country have not been recognized by the foreign capital markets and financial institutions. Therefore, it is a challenge for our accounting firms to build a large number of accounting firms which have international competitiveness and can undertake high-end business at home and abroad, and it is also an urgent problem to be solved in the whole industry. How to move towards internationalization, how to adopt internationalization mode, how to enlarge and strengthen quickly, how to improve business ability and expand business scope in our country has become a problem that many people pay close attention to. At present, nearly ten firms have started to internationalize in our country. Although a few of them have achieved good results of internationalization development, there are also many cases of failure, which are not smooth as a whole. For example, in China, it has developed very well and was also the largest accounting firm in Shanghai. It once wanted to enter the international market through the merger with the "Big four" and learn the international development experience of the International Advanced Institute. But in the end, the "Big four" absorbed its outstanding talents and high-quality customers, and since then, Dahua has also disappeared. The national brands of our country have gone to extinction after choosing the improper internationalization mode. In the field of internationalization of accounting firms, most of the theoretical studies are about the necessity of internationalization, the obstacles that may be encountered by the influencing factors, and the research on the internationalization mode of accounting firms is less. On the basis of previous studies, this paper will systematically summarize the five internationalization models that can be used in China, combine with practical cases, analyze their advantages and disadvantages in depth, and do SWOT analysis to the local accounting firms in China. Based on the characteristics of China's native and various modes, the author puts forward some suggestions on the choice of internationalization mode of large-scale and medium-sized native China respectively.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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