【作者】 麻红娟；

【导师】 赵息；

【作者基本信息】 天津大学 ， 会计学， 2010， 硕士

【摘要】 会计师行业是提供知识型劳务的服务行业,而会计师事务所则是注册会计师的从业场所。目前中小型会计师事务所在中国的会计师无论在从业人数、事务所数量等方面都占到会计师行业的绝大多说。脱钩改制的中小会计师事务所经历了近十年的发展,在引入先进营销理念、寻求适合的发展策略等方面取得了巨大进步,但同时也逐步暴露了自身的弱点。随着国内会计市场的进一步开放,国内中小会计师事务所除了要面对国内会计服务市场越来越激烈的竞争,还要面临国外强大对手的竞争压力,发展形势较之大所更为严峻,但这并不意味着其没有生存空间和存在的必要和可能。本文在对国内外主要研究成果进行综述的基础上,主要运用SWOT分析方法,通过对中小会计师事务所的发展现状及内外部环境分析,经机会、威胁和优劣势比较,论证了我国中小会计师事务所发展战略,同时从多元化、差异化等方面论述了中小会计师事务所的发展战略以及构建核心竞争力的有效措施,同时在加强事务所内部治理、客户关系管理、人力资源管理等几个方面提出建议,探讨了我国中小事务所健康发展的有效策略,以期对我国中小会计师事务所的发展具有一定的参考意义。更多还原

【Abstract】 Categorized in the Service industry, Accountant Industry provides knowledge-based service, and accountant firms serve as the workplaces for CPAs. Presently in China, medium and small-sized accounting firms count for a major part in all the accounting firms in china. After separation from the audit bureau and a series of reforms, the small and medium-sized accountant firms have made conspicuous progress in their ten-year growth, and meanwhile, their weakness has also gradually exposed itself to the public.Under the term of the market economic, these firms are not only confronted with the competition from domestic accountant service market, but face strong rivals from abroad, which together make the situation much more pressing. But this doesn’t mean that it haven’t the survive space and the necessary of survive.Based upon a comprehensive analysis of research done before home and abroad, this paper adopts the SWOT method of research. Through the analysis of the current development status of the medium and small-sized accountant firms as well as the inner and outer environment, together with an explicit comparison of opportunities, threats, advantages and disadvantages, the author demonstrates the developmental strategies of MSAFs from some perspectives: differentiation, diversification and so on. In the meantime, the paper expounds the effective measures needed to construct core-competitiveness, put forward some suggestions to enforce the management of firms themselves and human resources, and explores the effective policies to promote the stable development of MSAFs. All the efforts put in this article are expected to be of referential help to the long-term development of MSAFs in China.更多还原