会计师事务所咨询业务发展策略研究.pdf

： 【摘要】 伴随中国改革开放,我国企业规模越来越大,业务越来越繁多,传统的管 理方式已经不能满足企业经营发展的需要。因此,许多企业迫切需要相关机构能够为 经营管理提供针对性服务,以满足企业日益增长的管理需求。而我国管理咨询行业正 处于发展阶段,相对于欧美国家来说,行业发展不规范、管理咨询企业竞争薄弱等现 象仍然存在。在管理咨询市场上充斥着大量的咨询公司,有咨询“巨头”,也有小型 的本土管理咨询公司。尽管会计师事务所虽然一直以来活跃在管理咨询市场上,但是 会计师事务所开展管理咨询业务还存在着一些问题,相关法律法规不完善、咨询人员 缺乏胜任能力不强、客户对于咨询服务不满意等。因此,我国本土的会计事务所应考 虑如何充分挖自身的潜能,以增强管理咨询业务的胜任能力。本文将就会计师事务所 咨询业务进行概述，同时对河南漯河市会计师事务所咨询业务发展存在的问题与对 策进行分析。 【关键词】：咨询业务会计师事务所 发展 1 Construction claims is analysed for the influence of the project cost 【Abstract】：Construction claims is to point to in the process of construction project construction contract if one party fails to perform or not fully perform the contract obligations set by suffers a loss, to the other party have put forward a claim for compensation. In the process of construction project management, construction stage is the most complex and largest project investment and management is a key link in the process of realization of the project management goal, this paper emphatically introduces the claim the importance of building engineering construction cost control the bidding stage, the cause of the claim, measures to reduce the principle of the claim, the claim procedure and claim management, etc., and combined with engineering example, this paper expounds the engineering claim is an important link in engineering cost management, the construction unit engineering claims can be used to protect their legitimate rights and interests, make up the engineering cost, raise economic benefits. 【Key words】: Construction claims The claim reason Principles of the claim The claim procedure Claims management 2 1前言 1.1研究背景 注册会计师行业作为以经济鉴证为主要职能的专业化市场中介行业,是市场经济体 系的基础工程。注册会计师在西方被称为“经济警察”,对于监督社会经济运行、服务 社会经济发展具有重要作用,可以说注册会计师是社会主义经济体制的重要组成部分 ⑴。目前,注册会计师服务已经从传统的审计鉴证业务向非审计