發(fā)布時(shí)間：2018-05-04 02:15

  本文選題：審計(jì)質(zhì)量 + 會(huì)計(jì)師事務(wù)所合并�。� 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：自會(huì)計(jì)師事務(wù)所“脫鉤改制”以來,財(cái)政部、中注協(xié)接連出臺(tái)各類政策,以鼓勵(lì)本土所通過合并來擴(kuò)大規(guī)模,自此“做大做強(qiáng)”成為了我國注冊(cè)會(huì)計(jì)師審計(jì)行業(yè)發(fā)展的一大重要主題。本土所先后經(jīng)歷了三次由政府以及市場(chǎng)推動(dòng)的大型合并浪潮,具體包括1998—1999年的“脫鉤改制”合并潮,2000—2001年的“資格導(dǎo)向”合并潮以及2006年以來的“危機(jī)導(dǎo)向”合并潮。然而對(duì)于經(jīng)歷了十多年合并浪潮洗禮的國內(nèi)注冊(cè)會(huì)計(jì)師審計(jì)行業(yè),本土所頻繁合并能否在經(jīng)濟(jì)效益上實(shí)現(xiàn)“一加一大于二”卻是眾說紛紜、觀點(diǎn)不一�，F(xiàn)有研究主要集中于對(duì)某一次合并的個(gè)案研究,而對(duì)某一家會(huì)計(jì)師事務(wù)所合并歷史的關(guān)注則不足。同時(shí),雖然學(xué)者們已使用收入、審計(jì)收費(fèi)、審計(jì)質(zhì)量、客戶數(shù)量以及客戶結(jié)構(gòu)等指標(biāo)來衡量會(huì)計(jì)師事務(wù)所合并的經(jīng)濟(jì)成效,然而這些研究多是從單一角度切入對(duì)合并成效的某一特定方面進(jìn)行分析,罕有研究人員為更全面地評(píng)價(jià)事務(wù)所合并之成效,而構(gòu)建綜合的度量指標(biāo)體系。鑒于此,本文采用案例研究方法,結(jié)合上市公司財(cái)務(wù)數(shù)據(jù),選取會(huì)計(jì)師事務(wù)所之收入(會(huì)計(jì)師事務(wù)所之總收入、簽字注冊(cè)會(huì)計(jì)師人均收入和審計(jì)市場(chǎng)份額)、客戶結(jié)構(gòu)(客戶數(shù)量、客戶規(guī)模和客戶流動(dòng)性)、審計(jì)質(zhì)量(發(fā)表非標(biāo)審計(jì)意見的頻率、客戶發(fā)生財(cái)務(wù)重述的頻率以及可操縱性應(yīng)計(jì)利潤)和審計(jì)收費(fèi)四項(xiàng)指標(biāo),從會(huì)計(jì)師事務(wù)所、客戶以及市場(chǎng)的角度來評(píng)價(jià)信永中和會(huì)計(jì)師事務(wù)所經(jīng)歷的四次合并的經(jīng)濟(jì)后果。首先,本文在引言部分對(duì)研究背景進(jìn)行了敘述,并在此基礎(chǔ)上詮釋了研究意義�；�于對(duì)現(xiàn)有文獻(xiàn)進(jìn)行整理的前提下,本文分別回顧和評(píng)述了有關(guān)會(huì)計(jì)師事務(wù)所合并的動(dòng)因以及經(jīng)濟(jì)后果的研究文獻(xiàn),并對(duì)本文的研究?jī)?nèi)容、研究方法和框架結(jié)構(gòu)進(jìn)行了介紹。其次,本文從理論層面上分析了會(huì)計(jì)師事務(wù)所合并的動(dòng)因、合并的方式以及合并完成后的資源整合問題。再次,本文分別介紹了四起合并的案例背景與合并過程,并在此基礎(chǔ)上對(duì)這四次合并事件的經(jīng)濟(jì)后果進(jìn)行了分析。最后,本文結(jié)合在理論與案例分析中獲取的研究結(jié)果,針對(duì)會(huì)計(jì)師事務(wù)所之合并對(duì)象選擇、資源整合等問題,從會(huì)計(jì)師事務(wù)所自身和行業(yè)監(jiān)督者的角度提出了相關(guān)建議。通過對(duì)信永中和會(huì)計(jì)師事務(wù)所經(jīng)歷的四次合并進(jìn)行案例分析,本文得出以下結(jié)論:第一,整體而言,信永中和會(huì)計(jì)師事務(wù)所通過這四次合并取得了積極的合并成效,會(huì)計(jì)師事務(wù)所收入有一定程度的增加,客戶結(jié)構(gòu)得到了改善。這表明,信永中和會(huì)計(jì)師事務(wù)所通過合并提高了對(duì)客戶的吸引力,增加了市場(chǎng)份額。第二,信永中和會(huì)計(jì)師事務(wù)所在這四次合并后遭受了一些負(fù)向的合并后果,例如審計(jì)服務(wù)質(zhì)量出現(xiàn)了一定程度的下降,平均審計(jì)收費(fèi)也降低了。這表明,合并完成后對(duì)內(nèi)部質(zhì)量控制體系的統(tǒng)一是制約合并成效的重要因素之一。同時(shí),合并也可能會(huì)損害會(huì)計(jì)師事務(wù)所聲譽(yù)的溢價(jià)能力。第三,選擇不同的合并對(duì)象可能會(huì)導(dǎo)致不同的合并后果。與香港何錫麟會(huì)計(jì)師行的合并不僅降低了客戶對(duì)信永中和會(huì)計(jì)師事務(wù)所的信任感,而且還有損審計(jì)服務(wù)的質(zhì)量。即便同是對(duì)本土地方性大所的合并,合并對(duì)象所處地域以及合并過程的差異也會(huì)導(dǎo)致不同的合并后果。這表明,會(huì)計(jì)師事務(wù)所在進(jìn)行合并前需要明確自身的目標(biāo),綜合分析潛在合并對(duì)象的優(yōu)劣,有針對(duì)性的選擇合并對(duì)象,以實(shí)現(xiàn)自身的預(yù)期。否則可能會(huì)反受其害,拖累事務(wù)所的發(fā)展進(jìn)程。本文的貢獻(xiàn)在于:不同于對(duì)某一次合并的個(gè)案研究,本文對(duì)信永中和會(huì)計(jì)師事務(wù)所經(jīng)歷的四次重要合并進(jìn)行了典型的案例分析,并且從審計(jì)行業(yè)市場(chǎng)、審計(jì)客戶和會(huì)計(jì)師事務(wù)所,這三個(gè)重要維度對(duì)合并成效的評(píng)價(jià)指標(biāo)進(jìn)行了體系化的構(gòu)建,進(jìn)而能夠綜合的對(duì)會(huì)計(jì)師事務(wù)所合并之成效進(jìn)行評(píng)價(jià)。在對(duì)評(píng)價(jià)指標(biāo)的變化進(jìn)行分析的基礎(chǔ)上,本文探析合并對(duì)會(huì)計(jì)師事務(wù)所、客戶以及審計(jì)市場(chǎng)的影響,從而提出有關(guān)事務(wù)所合并對(duì)象之選擇、合并后資源之整合的建議。
[Abstract]:Since the "decoupling" of the accounting firm, the Ministry of Finance and the CPA have issued various kinds of policies to encourage the expansion of the scale by the merger of the local government. Since then, the "bigger and stronger" has become a major theme for the development of the CPA audit industry in China. The local government has experienced three times by the government and the market. And the tide, including the "decoupling reform" of the merger tide from 1998 to 1999, the "qualification oriented" merger tide from 2000 to 2001 and the tide of "crisis orientation" since 2006. However, for the domestic CPA auditing industry that has experienced more than 10 years of merger wave baptism, the frequent merger of the soil can be realized in economic benefits. "One plus one is greater than two", but there are different opinions and different views. The current research mainly focuses on a case study of a certain merger, while the concern about the merger history of a certain accounting firm is insufficient. At the same time, scholars have used income, audit fees, audit quality, customer quantity and customer structure to measure accounting. The economic results of the merger of the teachers' firms, however, are mostly the analysis of a particular aspect of the merger effectiveness from a single point of view. It is rare for the researchers to build a comprehensive measurement index system for a more comprehensive evaluation of the effectiveness of the merger. In view of this, this paper uses a case study method and combines the financial number of the listed company. It selects the income of the accounting firm (the total revenue of the accounting firm, the per capita income of the certified public accountants and the audit market share), the customer structure (the number of customers, the customer size and the liquidity of the customer), the quality of the audit (the frequency of the non - standard audit opinion, the frequency of the financial restatement of the customers and the maneuverable accruals) and The four indicators of audit fees are evaluated from the perspective of accounting firms, customers and the market to evaluate the economic consequences of the four merger of the accounting firm and the accounting firm. First, this paper describes the research background in the introduction and explains the meaning of the research on the basis of the existing literature. This paper reviews and reviews the research literature about the motivation and economic consequences of the merger of accounting firms, and introduces the research contents, research methods and frame structure of this paper. Secondly, this paper analyzes the motivation of the merger of the accounting firms, the way of merger and the integration of resources after the merger. Thirdly, this paper introduces the case background and merger process of the four merged cases, and analyses the economic consequences of the four merger events on this basis. Finally, this paper combines the results obtained in the theory and case analysis, aiming at the problems of accounting firms' combination, object selection and resource integration, from accountants' affairs. Through a case analysis of the four merger of the accounting firm, this paper draws the following conclusions: first, on the whole, the accounting firm has achieved positive results through the four mergers, and the accounting firm's revenue has one. With the increase in degree, the customer structure has been improved. This shows that the firm has increased its attractiveness to customers by merger and increased market share. Second, accounting firms have suffered some negative consequences after these four mergers, such as the quality of audit services to a certain extent. The average audit fees are also reduced. This shows that the unification of the internal quality control system after the completion of the merger is one of the important factors that restrict the effectiveness of the merger. At the same time, the merger may also damage the premium of the reputation of the accounting firm. Third, the selection of different merging objects can lead to different merger consequences. And He Xilin, and He Xilin. The merger of the accountants' bank not only reduces the trust of the customers to the firm, but also undermines the quality of the audit services. Even the merger of the local locality, the geographical location of the merged object and the difference in the merger process will result in different merging consequences. The former needs to clarify its own goals, analyze the advantages and disadvantages of the potential merged objects, and select the targeted merger objects to achieve their own expectations. Otherwise, it may be harmful and drag on the development process of the firm. The four important merger is a typical case analysis, and from the audit industry market, the audit customer and the accounting firm, the three important dimensions of the evaluation index of the merger effectiveness are systematically constructed, and then the evaluation of the efficiency of the merger of the accounting firms can be evaluated comprehensively. On the basis of the analysis, this paper analyses the influence of merger on the accounting firms, customers and the audit market, and puts forward some suggestions on the selection of the merger objects of the firms and the integration of the resources after the merger.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F233

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