毕业论文-我国会计师事务所规模化发展研究.docxVIP

PAGE II 我国会计师事务所规模化发展研究 摘 要 尽管随着中国会计市场的逐步发展，我国注册会计师行业有了稳健的进步，但是由于起步较晚、制度不够完善，所以同国际知名会计师事务所还有较大的差距。特别是近几年来，会计行业竞争日益激烈，各国都迫切需要培养一批具有世界竞争力、能够承接国际高端业务的高层次会计师事务所。大型高端的会计师事务所能影响并带动整个行业的繁荣发展和壮大，并且有力的打造民族品牌，提高市场占有率，从而促进事务所全球性发展。目前，我国为了应对国际“四大”对中国市场的冲击，各事务所纷纷积极寻找联盟、合并等多样化发展道路。其实，这些尝试都是对事务所规模化发展的探究。鉴于此，对我国会计师事务所规模化发展的研究就非常具有理论研究意义和现实意义。 本文采用规范研究方法，结合有关详实数据，对会计师事务所规模化发展进行了研究分析。首先，对我国会计师事务所规模化进行了整体概述，包括：我国会计师事务所规模化的发展简述、现状及动因分析；其次，将中外会计师事务所规模化进行比较，此部分是本文的重点。该部分简述了国外会计师事务所规模化的发展历程，然后通过对比分析，指出了中国与国外会计师事务所的差距，并剖析了差距产生的原因，即：原挂靠体制的制约、执业环境的制约、运行机制的滞后和优秀人力资源的稀缺。再次，针对存在的差距，对我国会计师事务所的规模化发展提出了几点建议。如：加强品牌建设、实现业务多元化和加强人力资源管理。最后，指出了我国会计师事务所的规模化发展过程中应注意的几个问题。 关键词：会计师事务所；规模化；动因；差距  Abstract With the development of the Chinese accounting market, our Certified Public Accountant industry has made a steady progress. Nevertheless, compared with the famous international accounting firms, there was a pretty big gap as a result of our late start and imperfect system. In particular, as the increasing competition of accounting market in recent years, it is urgent to make a lot of high-level accounting firms which have international competitiveness and can undertake domestic and international business. Large-scale accounting firms influence the whole CPA industry and motivate it to flourish and grow. Furthermore, they can build our nation brands, enhance the market share and promote the development of globalization. Nowadays, to cope with the impact of the big four, many native accounting firms are exploring the road of diversification and seeking joint merger actively. Those attempts are useful experiments to explore the development of Scale expansion. Thus, there is a very important theoretical and practical significance on studying the Scale expansion. This paper adopts the standardized methods and collects many statistical data. Firstly, I summarized some basic knowledge of our Scale expansion, such as the current state, the history of our firms and impetus. Secondly, I compared our firms wi