【作者】 邓峰；

【导师】 王玉欣；

【作者基本信息】 西安理工大学 ， 工商管理， 2002， 硕士

【摘要】 企业的发展需要长远规划，“一个典型的公司在忙乱的活动中匆匆忙忙度过一年又一年，对未来却没有明确的设想，缺乏有特色的或卓越的规划”。企业的发展战略管理是企业管理和发展的一个重要组成部分。通过对企业的战略分析、战略选择和战略实施使企业在发展过程中总处于领先地位。我国的会计师事务所在成为公司制企业后，也面临着同样的问题。 本文以经济学、战略管理理论为基础，运用管理学、市场营销学、人力资源学等理论知识，对我国会计师事务所的发展战略进行了分析和研究，并提出了相应的对策。本文重点研究的内容有：分析了我国会计师事务所当前所面临的问题；系统分析了注册会计师的行业结构；着重对会计师事务所规模化发展战略进行研究；对会计师事务所发展战略的实施进行了研究。本文提出了我国会计师事务所的具体发展战略及实施策略，指出了我国会计师事务所规模化发展的方向。本文的研究能够提高我国会计师事务所的科学管理和风险意识，并对我国会计师事务所的战略管理提供理论和实践上的指导。长远的发展战略对我国会计师事务所提高企业竞争能力、有效地进行管理提供了可能，也增强了我国会计师事务所管理决策的科学性和效益性。更多还原

【Abstract】 The development of an enterprise depends on a long-term plan. A common enterprise works disorderly year by year without clear assumption for the future and distinctive or exceeded layout." [1 The management of exploring strategy is an important factor to manage and develop an enterprise. Strategic analysis, choice and actualization make an enterprise a leading role in the period of developing. Firms of certified public accountants were confronted with the same situation when reformed as corporate enterprises in China.Based on economics and strategic management, using management, marketing knowledge, human resource study, etc., exploring strategy of Chinese firms of certified public accountants are analyzed and studied, and relevant prevention measures are presented. The emphases of this thesis are as follows: analyze the current trouble in face of Chinese firms of certified public accountants, systematically study the structure of CPAs branch, especially focus on scaled exploring strategy of certified public accountants firms and research on actualization of exploring strategy. The developing strategy and implementary policy of Chinese CPA firms are provided. The article point out the direction on scaled exploring strategy of Chinese CPA firms. The article can help enhance scientific management and strength risk consciousness, provide guidance for strategic management of Chinese firms of certified public accountants in theory and practice. Long-term exploring strategy makes possible those Chinese firms of certified public accountants improve challenge ability and efficient management and at the same time the strategy help form scientific and efficient decision-making system.更多还原