發(fā)布時間：2018-03-28 02:24

  本文選題：江蘇省注冊會計師行業(yè)　切入點：發(fā)展戰(zhàn)略　出處：《南京審計學院》2014年碩士論文

【摘要】：中國注冊會計師協(xié)會公布的“2014年會計師事務所綜合評價前百家信息”中，，江蘇省第一大會計師事務所——江蘇天衡會計師事務所只位居21名。這樣的排名，對處在經濟強省的江蘇而言十分不對稱�？梢�，江蘇省會計師事務所的綜合水平，與國內外發(fā)展較為成熟的會計師事務所相比，差距仍然很大。據此，結合其實際狀況，對江蘇省注冊會計師行業(yè)發(fā)展戰(zhàn)略實施情況進行深入分析十分必要。 本文根據江蘇省注冊會計師協(xié)會發(fā)布的十二五規(guī)劃，分析了江蘇省注冊會計師的行業(yè)發(fā)展，主要從江蘇省會計師事務所的發(fā)展概況、規(guī)模情況、業(yè)務收入情況等方面進行了內部條件分析，同時分析了江蘇省注冊會計行業(yè)發(fā)展戰(zhàn)略實施過程中存在的諸多問題，主要存在的問題：（1）業(yè)務范圍狹窄，非審計業(yè)務剛起步；（2）缺乏具有影響性的大所，小所偏多；（3）大中小型會計師事務所業(yè)務缺乏差異性；（4）缺乏高學歷人才和國際化復合型人才。并運用PEST方法從宏觀層面對江蘇省本土會計師事務所進行了環(huán)境分析；運用波特五力分析法，分別從五個角度對江蘇省會計師事務所所處的行業(yè)競爭環(huán)境進行了分析；運用SWOT分析方法，對江蘇省注冊會計師行業(yè)在實施發(fā)展戰(zhàn)略時所具有的優(yōu)勢、劣勢以及機遇和威脅進行了分析。在做上述分析的基礎上，分析了行業(yè)發(fā)展五大戰(zhàn)略，五大戰(zhàn)略主要包括行業(yè)人才培養(yǎng)戰(zhàn)略、準則國際趨同戰(zhàn)略、事務所做強做大戰(zhàn)略、行業(yè)信息化戰(zhàn)略、新業(yè)務領域拓展戰(zhàn)略，以及對如何更好的實施江蘇省注冊會計師行業(yè)發(fā)展戰(zhàn)略提出相應改進建議，包括（1）吸引全國各大會計師事務所到江蘇省建立分所；（2）鼓勵江蘇省會計師事務所走出去建立分所；（3）聯(lián)合高校建立人才后備軍；（4）擴大省內需求；（5）吸引西部地區(qū)大型會計師事務所總部遷移到江蘇��；（6）品牌建設，鼓勵創(chuàng)建企業(yè)文化。
[Abstract]:Jiangsu Tianheng Accounting firm, the largest accounting firm in Jiangsu Province, ranked only 21 in the "Top 100 Information on Comprehensive Evaluation of Accounting firms in 2014" published by the China Institute of Certified Public Accountants. It is very asymmetric for Jiangsu Province, which is in a strong economic province. It can be seen that the comprehensive level of accounting firms in Jiangsu Province is still very large compared with the more mature accounting firms at home and abroad. It is necessary to analyze the implementation of the development strategy of certified public accountant industry in Jiangsu Province. According to the 12th Five-Year Plan issued by the Jiangsu Institute of Certified Public Accountants, this paper analyzes the industry development of certified public accountants in Jiangsu Province, mainly from the general situation and scale of the development of accounting firms in Jiangsu Province. This paper analyzes the internal conditions of the business income and analyzes many problems existing in the implementation of the development strategy of the registered accounting industry in Jiangsu Province. The main problem is that the scope of business is narrow. The non-audit business has just started. There is no difference in the business of small and medium accounting firms. (4) lack of highly educated talents and internationalized composite talents. The environmental analysis of local accounting firms in Jiangsu Province from the macro level is carried out by using PEST method. This paper analyzes the competitive environment of accounting firms in Jiangsu Province from five angles by using Porter's five-force analysis method, and applies SWOT analysis method to analyze the advantages of the CPA industry in implementing the development strategy in Jiangsu Province. The inferiority, opportunity and threat are analyzed. On the basis of the above analysis, five strategies for the development of the industry are analyzed. The five strategies mainly include the strategy of training talents in the industry, the strategy of international convergence of standards, the strategy of strengthening the firm and the strategy of making the firm bigger. Industry information strategy, new business field expansion strategy, and how to better implement the Jiangsu Province CPA industry development strategy, Encourage Jiangsu accounting firms to go out and set up branch offices. 3) set up a reserve of qualified personnel for colleges and universities. (4) expand the demand in the province. 5) attract large size in the western region. The head office of the accounting firm moved to Jiangsu Province to build its brand, Encourage the creation of corporate culture.
【學位授予單位】：南京審計學院
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233

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