會計師事務(wù)所的發(fā)展模式研究(已修改)
2025-07-04 03:16 本頁面
【正文】 鄭州大學(xué)西亞斯國際學(xué)院本科畢業(yè)論文題 目 會計師事務(wù)所的發(fā)展模式研究____ 指導(dǎo)教師 李偉霞 _ 職稱 講師____ 學(xué)生姓名 薛瀟帥 學(xué)號 20081223145__專 業(yè) 會計學(xué)(審計方向) 班級 審計一班_院 （系） 商學(xué)院會計系____________ 完成時間 2012年4月___________ 15會計師事務(wù)所的發(fā)展模式研究摘 要會計師事務(wù)所是指依法獨立承擔(dān)注冊會計師業(yè)務(wù)的中介服務(wù)機構(gòu)。在美、英、日、法、加拿大、澳大利亞等經(jīng)濟發(fā)達國家，會計師事務(wù)所發(fā)展很快，而且許多會計師事務(wù)所聯(lián)合起來組成規(guī)模龐大的合伙公司。有些公司已成為國際性組織，分支機構(gòu)遍及世界各地。而在中國，社會對會計師事務(wù)所在國家經(jīng)濟生活中地位的認(rèn)可，經(jīng)歷了一個艱難曲折的歷史過程，會計師事務(wù)所自身也走過了一條坎坷不平的發(fā)展道路。隨著經(jīng)濟全球化程度的不斷加深，以公共性信息資源和國際通用商業(yè)語言為主要特征的會計服務(wù)業(yè)成為全球服務(wù)經(jīng)濟的重要組成部分。隨之而來的是國際“四大”進入中國市場，這一定程度上提高了我國會計師事務(wù)所的執(zhí)業(yè)水平，但同時也給我國的會計師事務(wù)所帶來了巨大挑戰(zhàn)。因此，我認(rèn)為只有正確的審視我國會計師事務(wù)所發(fā)展的現(xiàn)狀、劣勢、威脅與優(yōu)勢、機遇，認(rèn)清自身差距，積極的應(yīng)對，然后趨利避害，探究出一條能使我國會計師事務(wù)所蓬勃發(fā)展的各種行之有效的策略。本文以規(guī)范的研究方法，共分三章展開探究。在分析了國際“五大”（現(xiàn)“四大”）的發(fā)展歷程的基礎(chǔ)上，對我國會計師事務(wù)所進行了SWOT分析，分別對我國會計師事務(wù)所的現(xiàn)狀、劣勢、威脅、優(yōu)勢、機遇進行詳細(xì)分析，進而提出發(fā)展的策略，即規(guī)模化、多元化和提高內(nèi)部治理和執(zhí)業(yè)質(zhì)量，最后認(rèn)為我國會計師事務(wù)所會勃勃生機的去發(fā)展。關(guān)鍵詞： 會計師事務(wù)所 。 SWOT分析 。 發(fā)展模式 STUDY ON DEVELOPMENT MODE OF ACCOUNTING FIRMABSTRACT The accounting firm is a intermediary service organization that can in accordance with the bear to operate the Business of Certified Public Accountants, In the United States, Britain, Japan, Canada, Australia, and other economically developed countries, Accounting firm are developing very quickly and many CPA firms bined to form a largescale jointstock pany. Some of them have already bee an international organization and their Branches are all over the world. In China, Accountants in the national economic life status have to be accept by society is a long and difficult process as the same as accounting firm . With the deepening of economic globalization , The accounting service industry based on public information resources and the international language of business has bee a most important part of globalization economic . Subsequent economic globalization is international four big accounting firm spreads China. This phenomenon improve the professional level of CPA firm in our country ,at the same time ,they also bring a huge challenge .To sum up ,I think if we want to find a way that can make the accounting firm develop and flourish ,we should examine ourselves closely to discover the status, inferior position, threat , dominance and opportunity . The thesis discusses in three chapter ,use the existing domestic .on the base of analysis five big CPA firm(it is four now ) ,analysis our nation’s accounting firm by using SWOT. Then mence the strategy—largescale, allround, To improve the internal management and the quality of practiceAt last ,the thesis’s point is our nation’s accounting firm will bee better and better .KEY WORDS : accounting firm ； SWOT ； research on development 目 錄中文摘要................................................Ⅰ英文摘要................................................ III引言.....................................................21. 國際五大事務(wù)所的發(fā)展歷程以及啟示......................4 國際五大事務(wù)所的發(fā)展概述...........................3 國際五大事務(wù)所的發(fā)展歷程對我國
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