我国中小型会计师事务所现状及发展战略研究
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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。
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.
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。
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.
引文
〔1〕陈炳辉,幸倞,发展中小会计师事务所、服务中小企业,华东经济管理,2003.6
〔2〕中国注册会计师协会网站(http://www.cicpa.org.cn):2008年度会计师事务所综合评价前百家信息
〔3〕陈炳辉,中小会计师事务所发展的一个观点两个问题,会计之友,2004.10
〔4〕会协[2008]98号,中国注册会计师协会关于规范和发展中小会计师事务所的意见,2009.01
〔5〕杨波,SWOT分析法在会计师事务所经营战略分析中的应用,会计之友, 2007.7
〔6〕许楠,我国中小会计师事务所竞争力分析及战略选择,当代经济管理,2005.9
〔7〕李慧,余玉苗,行业专门化与会计师事务所的竞争优势,审计月刊,2005.9
〔8〕卫俏嫔,专业化服务——中小型会计师事务所的发展方向,中国注册会计师,2001.4
〔9〕冯秋敏,刘琦,中小型会计师事务所存在问题的原因及治理措施,科学管理,2008.10
〔10〕刘笑霞,李明辉,有限责任合伙制的一些思考,中国注册会计师,2004.4
〔11〕宋永新,我国应当尽快引进有限责任合伙制度,中国注册会计师,2004.12
〔12〕汤云为,从有限责任制到合伙制我的一点看法,财务与会计,2002.6
〔13〕原红旗,李海建,会计师事务所组织形式、规模与审计质量,审计研究, 2003.1
〔14〕郭晋龙,会计师事务所合伙文化的理想与现实,中国注册会计师,2005.9
〔15〕阎达五,李勇,许辞寒,发展我国注册会计师行业的一些思考,中国注册会计师,2002.3
〔16〕迈克尔·波特,竞争优势,陈小悦译,北京,华夏出版社,1996
〔17〕马敬民,浅谈会计师事务所的核心竞争力,中国注册会计师,2007.4
〔18〕马珍珍,尤龙,中小会计师事务所的发展趋势探讨,河北青年管理干部学院学报,2009.2
〔19〕金洁,中小会计师事务所发展探议,财会研究,2006.11
〔20〕沈颖玲,周江红,中国注册会计师职业的SWOT分析,生产力研究, 200l.5
〔21〕曾以舜,对会计师事务所内部管理的一些思考,中国注册会计师,2005.6
〔22〕De Angelo,Auditor Size and Audit Quality,Journal of Economical,1981.ppl83—199
〔23〕温蓓,中小会计师事务所发展存在的问题及对策思考,管理咨询,2006.21
〔24〕孙万欣,中小会计师事务所的定位与生存研究,商场现代化,2008.21
〔25〕濮思湘,姚寒君,开展非审计业务的体会和建议,中国注册会计师,2008.6
〔26〕徐钧,人和是基础,人才是关键,中国注册会计师,2004.5
〔27〕周志强,改变观念,人才兴所,中国注册会计师,2009.2
〔28〕顾奋玲,会计师事务所经营战略的选择,中国注册会计师,2007.2
〔29〕温玲,我国注册会计师行业的现状与发展前景,河北工程技术职业学院学报,2004.3
〔30〕周霞,冯文红,中小会计师事务所发展的蓝海战略,中国乡镇企业,2007.6
〔31〕陈晓明,刘瑞轩,中小会计师事务所建设与发展思考,陕西审计,2004.12
〔32〕刘群,我国会计师事务所现状及发展策略,税务纵横,2003.4
〔33〕王帆,王芸,基于SWOT的会计师事务所发展战略研究,财会通讯,2008.6
〔34〕刘平华,郭强,中小会计师事务所发展之路,湖北审计,2003.4
〔35〕高伟娜,徐海忠,中小型会计事务所发展的有益偿试,中国注册会计师协会,2008.6
〔36〕刘曜,张宏程,中小会计师事务所拓展非审计业务浅析,财会通讯,2009.3
〔37〕蔡在法,服务质量缺口模型在中小会计师事务所的运用,中国注册会计师,2008.7
〔38〕张萍萍,从中小会计师事务所角度看会计师事务所的专业化,价值工程,2008.3
〔39〕沈大龙,国内小所应走做精做强的专业化发展道路,中国注册会计师, 2007.4
〔40〕幸倞,陈炳辉,胡伟挺,中小会计师事务所的品牌创建战略,当代经济,2004.9
〔41〕刘平华,中小会计师事务所的CRM之路,西部财会,2003.9
〔42〕Don Peppers and Martha Rogers, Managing Customer Relationships: A Strategic Framework Copyright[M],the English language editionpublished,2004
〔43〕Jill Dych, The CRM Handbook: a Business Guide to Customer Relationship Management[M], Boston: Addison Wesley,2002
〔44〕Niraj R, Gupta M, Narasimhan C. Customer profitability in a supply chain[J],Journal of Marketing,2001,65(3):1~16
〔45〕Winer R S. A framework for customer relationship management[J],California Management Review, 2001,43(4):89~105
〔46〕罗纳德·S·史威福特,客户关系管理,北京,中国经济出版社,2002
〔47〕程燕菲,论会计师事务所客户关系战略管理,暨南大学会计学硕士学位论文,2004
〔48〕李德渊,陈继,开展企业文化建设打造品牌事务所,中国注册会计师, 2005.4
〔49〕李华,基于关系营销理论的会计师事务所营销策略研究,中国注册会计师, 2006.4
〔50〕游磊,谈会计师事务所品牌建设,福建财会,2003.8
〔51〕刘泽荣,刘银,中小会计师事务所发展的理性思考,财会通讯,2008.3
〔2〕中国注册会计师协会网站(http://www.cicpa.org.cn):2008年度会计师事务所综合评价前百家信息
〔3〕陈炳辉,中小会计师事务所发展的一个观点两个问题,会计之友,2004.10
〔4〕会协[2008]98号,中国注册会计师协会关于规范和发展中小会计师事务所的意见,2009.01
〔5〕杨波,SWOT分析法在会计师事务所经营战略分析中的应用,会计之友, 2007.7
〔6〕许楠,我国中小会计师事务所竞争力分析及战略选择,当代经济管理,2005.9
〔7〕李慧,余玉苗,行业专门化与会计师事务所的竞争优势,审计月刊,2005.9
〔8〕卫俏嫔,专业化服务——中小型会计师事务所的发展方向,中国注册会计师,2001.4
〔9〕冯秋敏,刘琦,中小型会计师事务所存在问题的原因及治理措施,科学管理,2008.10
〔10〕刘笑霞,李明辉,有限责任合伙制的一些思考,中国注册会计师,2004.4
〔11〕宋永新,我国应当尽快引进有限责任合伙制度,中国注册会计师,2004.12
〔12〕汤云为,从有限责任制到合伙制我的一点看法,财务与会计,2002.6
〔13〕原红旗,李海建,会计师事务所组织形式、规模与审计质量,审计研究, 2003.1
〔14〕郭晋龙,会计师事务所合伙文化的理想与现实,中国注册会计师,2005.9
〔15〕阎达五,李勇,许辞寒,发展我国注册会计师行业的一些思考,中国注册会计师,2002.3
〔16〕迈克尔·波特,竞争优势,陈小悦译,北京,华夏出版社,1996
〔17〕马敬民,浅谈会计师事务所的核心竞争力,中国注册会计师,2007.4
〔18〕马珍珍,尤龙,中小会计师事务所的发展趋势探讨,河北青年管理干部学院学报,2009.2
〔19〕金洁,中小会计师事务所发展探议,财会研究,2006.11
〔20〕沈颖玲,周江红,中国注册会计师职业的SWOT分析,生产力研究, 200l.5
〔21〕曾以舜,对会计师事务所内部管理的一些思考,中国注册会计师,2005.6
〔22〕De Angelo,Auditor Size and Audit Quality,Journal of Economical,1981.ppl83—199
〔23〕温蓓,中小会计师事务所发展存在的问题及对策思考,管理咨询,2006.21
〔24〕孙万欣,中小会计师事务所的定位与生存研究,商场现代化,2008.21
〔25〕濮思湘,姚寒君,开展非审计业务的体会和建议,中国注册会计师,2008.6
〔26〕徐钧,人和是基础,人才是关键,中国注册会计师,2004.5
〔27〕周志强,改变观念,人才兴所,中国注册会计师,2009.2
〔28〕顾奋玲,会计师事务所经营战略的选择,中国注册会计师,2007.2
〔29〕温玲,我国注册会计师行业的现状与发展前景,河北工程技术职业学院学报,2004.3
〔30〕周霞,冯文红,中小会计师事务所发展的蓝海战略,中国乡镇企业,2007.6
〔31〕陈晓明,刘瑞轩,中小会计师事务所建设与发展思考,陕西审计,2004.12
〔32〕刘群,我国会计师事务所现状及发展策略,税务纵横,2003.4
〔33〕王帆,王芸,基于SWOT的会计师事务所发展战略研究,财会通讯,2008.6
〔34〕刘平华,郭强,中小会计师事务所发展之路,湖北审计,2003.4
〔35〕高伟娜,徐海忠,中小型会计事务所发展的有益偿试,中国注册会计师协会,2008.6
〔36〕刘曜,张宏程,中小会计师事务所拓展非审计业务浅析,财会通讯,2009.3
〔37〕蔡在法,服务质量缺口模型在中小会计师事务所的运用,中国注册会计师,2008.7
〔38〕张萍萍,从中小会计师事务所角度看会计师事务所的专业化,价值工程,2008.3
〔39〕沈大龙,国内小所应走做精做强的专业化发展道路,中国注册会计师, 2007.4
〔40〕幸倞,陈炳辉,胡伟挺,中小会计师事务所的品牌创建战略,当代经济,2004.9
〔41〕刘平华,中小会计师事务所的CRM之路,西部财会,2003.9
〔42〕Don Peppers and Martha Rogers, Managing Customer Relationships: A Strategic Framework Copyright[M],the English language editionpublished,2004
〔43〕Jill Dych, The CRM Handbook: a Business Guide to Customer Relationship Management[M], Boston: Addison Wesley,2002
〔44〕Niraj R, Gupta M, Narasimhan C. Customer profitability in a supply chain[J],Journal of Marketing,2001,65(3):1~16
〔45〕Winer R S. A framework for customer relationship management[J],California Management Review, 2001,43(4):89~105
〔46〕罗纳德·S·史威福特,客户关系管理,北京,中国经济出版社,2002
〔47〕程燕菲,论会计师事务所客户关系战略管理,暨南大学会计学硕士学位论文,2004
〔48〕李德渊,陈继,开展企业文化建设打造品牌事务所,中国注册会计师, 2005.4
〔49〕李华,基于关系营销理论的会计师事务所营销策略研究,中国注册会计师, 2006.4
〔50〕游磊,谈会计师事务所品牌建设,福建财会,2003.8
〔51〕刘泽荣,刘银,中小会计师事务所发展的理性思考,财会通讯,2008.3