会计师事务所规模化发展途径.docVIP

目 录 目 录 I 摘 要 II ABSTRACT III 一、会计师事务所规模化发展概述 1 （一）会计师事务所规模化发展背景 1 （二）会计师事务所规模化的重要性 1 二、我国事务所规模化发展现状及存在问题 2 （一）我国会计师事务所规模化发展现状 2 （二）我国会计师事务所规模化发展的问题 3 三、会计师事务所规模化发展的途径 6 （一）事务所之间的合并 6 （二）与国际会计公司合作 6 （三）组建事务所联盟 7 （四）发展成员所 7 （五）设立分支机构 7 （六）自我积累，自我发展 8 四、对我国会计师事务所规模化发展的建议 8 (一) 拓展服务领域 8 (二) 培养国际化人才 9 (三) 树立品牌意识,创建本土品牌 9 (四) 实行多元化战略 10 结束语 10 主要参考文献 IV 致 谢 V 摘 要 伴随着我国加入WTO后会计服务市场的进一步开放,我国的注册会计师行业获得了长足的发展。但由于我国的会计师事务所起步较晚,与国际会计公司相比还存在着相当大的差距,特别是在市场经济快速发展、企业规模不断扩张、经济业务日益复杂、市场需求逐渐多元化、国外竞争者不断蚕食中国市场并在一些高端领域形成巨大冲击的背景下,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,并影响和带动整个注册会计师行业的发展和壮大,从而有效的发挥事务所的民族品牌效应、提高市场占有率及促进事务所发展的全球化就显得尤为迫切。本文主要采用规范与实证相结合的研究方法,对事务所规模化问题进行分析。论述了国内外会计师事务所的演变过程，介绍了我国会计师事务所规模化的方式以及存在的问题，对我国会计师事务所的发展提出了一些建议。 　　　　　　 关键词:会计师事务所； 规模化； 多元化； 战略 ABSTRACT Along with the further opening of Chinas accounting service market after joining the WTO, the development of China’s CPA industry gains a foothold. But nonetheless, due to China of Accountants firm started more late, and international accounting company compared to also exists with quite big of gap, especially in market fast development, and enterprise scale constantly expansion, and economic business increasingly complex, and market needs gradually diversified, and abroad competition who constantly eroded China market and in some high-end field formed huge impact of background Xia, build a has international competitiveness, and can undertake domestic international high-end business of large accountants firm, And to influence and drive the development and growth of the CPA as a whole, so as to effectively develop the firms national brand effect, increase market share and promote the development of firm globalization appears to be particularly urgent. In this paper, using a combination of normative and empirical research methods analysis on firm scale issues. Discusses the evolution of accounting firms, introduced problems of accounting firm way and on a large scale in China, put forward some suggestions for developm