小型会计事务所发展问题研究.doc

题 目： 小型会计事务所发展问题研究 目 录 目录 i 摘 要 ii Abstract iii 1、绪论 １ 2、我国小型会计师事务所发展现状及其分析 ２ 2.1事务所内部因素分析 ２ 2.1.1机构规模小 ２ 2.1.2从业人员学历偏低 ３ 2.1.3年龄结构不合理 ３ 2.2事务所外部因素分析 ４ 2.2.1会计体系业务单一 ５ 2.2.2国际势力的干扰 ６ 2.2.3审计环境恶劣 ６ 2.2.4咨询市场混乱不堪 ６ 3、提升我国会计师事务所核心竞争力的途径 ７ 3.1从改善事务所内部来看 ７ 3.1.1培养优质人才，完善公司内部管理 ７ 3.1.2扩大事务所规模 ７ 3.2从改善外部环境来看 ８ 3.2.1扩展业务领域 ８ 3.2.2改善执业环境 ８ 3.2.3对审计业务的质量予以严格控制 ９ 3.2.4完善法律法规体系 ９ 4、结束语 １０ 参 考 文 献 １１ 致 谢 １１ 摘 要 在我国，小型会计师事务所的数量一直都占有较高的比例，对于小型会计师事务所的构建问题，一直被视作是完善会计师事务，协调小型会计师事务所平衡发展的关键。但是随着社会的发展与进步，传统的会计审计手段逐渐被当前的高科技信息手段所代替，市场的形式也发生了潜移默化的变化，致使小型会计事务所面临着一系列的问题，其中包括会计人员学历普遍偏低，事务所的规模普遍偏小，会计事务所的经营范围普遍狭窄，执业质量不达标等等，这些问题严重的阻碍到了我国的小型会计事务所的发展与壮大，致使我国的会计事务所在国际上的影响力变得微乎其微。本文就针对小型会计师事务所的发展问题进行了相关的研究与分析，旨在提升小型会计师事务所的核心竞争力，加快我国会计事业的发展与繁荣。 关键词：会计师事务所；核心竞争力；核心资源；企业家才能 Abstract In our country, the number of smaller firms have been occupies a high proportion, to the problem of the construction of a small accounting firm have been considered is perfecting the accounting affairs, to coordinate the key to the development of small accounting firm balance. But with the development and progress of the society, the traditional accounting audit means gradually replaced by the current means of high-tech information, the market is in the form of subtle changes have taken place, the small accounting firm is facing a series of problems, including the accounting personnel degree is generally low, small scale of firm, accounting firm business scope widely, narrow professional quality is not up to standard, etc., these problems serious obstacles to the development and expansion of small accounting firm in our country, the our country the influence of the accounting affairs of the world become negligible. In this paper, the problem of development for small accounting firm with relevant research and analysis, aims to enhance small accounting firms core competitiveness, accelerate the development and prosperity of our countrys accounting business. KeyWord: Accounting firms；Core compe