基于战略审计的ACCA战略实施研究
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摘要
随着技术的发展、世界经济形势的变化和许多发达国家航空保护的结束,中国航空运输业面临着前所未有的变革时期。从与国外同行、国内其他交通工具间更加激烈的市场竞争,国内航空公司的重组与改制,“民航强国”发展战略的提出等,都意味着中国航空运输业进入了崭新的发展阶段。在生存与发展环境面临重大变化的形势下,作为为国内各航空公司及多家国外航空公司提供民航信息保障的中国航空结算有限责任公司,如何科学把握发展规律,主动适应市场和周围环境,制定系统的发展战略、及战略实施,是面临的十分重要而迫切的任务。鉴于此,本文从ACCA当前面临发展形势入手,对其发展战略及实施进行了系统的分析。全文共分七个部分,第一章为选题背景及意义;第二章为相关理论综述;第三章为中国民用航空市场研究;第四章为中国航空结算有限责任公司(ACCA)的职责定位及业务结构;第五章为ACCA的总体战略;第六章基于战略审计的ACCA战略实施。最后部分是结束语。本文目的是希望通过对ACCA战略审计实施研究,促进公司可持续发展,同时对行业相关企业管理者提供有益的思考。
Along with the development of technology, Changes in world economic situation and the end of the protection of the aviation in many developed countries. China's aviation industry is facing unprecedented reform period. With more intense market competition are between foreign counterparts and other domestic transportation, domestic airline reorganization and restructuring, "Civil aviation powers" development strategy was proposed and so on, it’s all means China aviation industry has entered a new stage of development. As for the domestic airlines and several foreign airlines provide aviation information guarantees company. How to scientifically grasp the development rules, initiatively adapt to market and the surrounding environment, formulate a systematic development strategy, implementation, is facing the extremely important and urgent task. For this reason, this article from the balance account corporation development situation of facing, for the company’s development strategy and implement systematically analyzed. The article is divided into seven parts: The first chapter is background introduction and significance; the second chapter is the related theoretical overview; the third chapter is China's civil aviation market research; the forth chapter is (ACCA) duties positioning and the business structure; the fifth chapter is ACCA overall strategy; the sixth chapter is based on the implementation of the strategy for ACCA audit strategy research; the last part is conclusion. The purpose of this article is to hope through the ACCA strategy implement research, establish a long-term development, and promote its sustainable development, meanwhile is to the relevant industry enterprise managers to provide useful thinking, formulate a systematic strategy implementation plan.
Along with the development of technology, Changes in world economic situation and the end of the protection of the aviation in many developed countries. China's aviation industry is facing unprecedented reform period. With more intense market competition are between foreign counterparts and other domestic transportation, domestic airline reorganization and restructuring, "Civil aviation powers" development strategy was proposed and so on, it’s all means China aviation industry has entered a new stage of development. As for the domestic airlines and several foreign airlines provide aviation information guarantees company. How to scientifically grasp the development rules, initiatively adapt to market and the surrounding environment, formulate a systematic development strategy, implementation, is facing the extremely important and urgent task. For this reason, this article from the balance account corporation development situation of facing, for the company’s development strategy and implement systematically analyzed. The article is divided into seven parts: The first chapter is background introduction and significance; the second chapter is the related theoretical overview; the third chapter is China's civil aviation market research; the forth chapter is (ACCA) duties positioning and the business structure; the fifth chapter is ACCA overall strategy; the sixth chapter is based on the implementation of the strategy for ACCA audit strategy research; the last part is conclusion. The purpose of this article is to hope through the ACCA strategy implement research, establish a long-term development, and promote its sustainable development, meanwhile is to the relevant industry enterprise managers to provide useful thinking, formulate a systematic strategy implementation plan.
引文
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[2]麦圭根(McGuigan,J.R.),李国津等著,管理经济学:(原书第10版),北京,机械出版社,2006.1
[3]戴维.贝赞可,戴维德磊若夫尚利著,公司战略经济学,北京大学出版社,2005
[4]巴伦(Baron,J.N.),克雷普斯(Kreps,D,M.)著;王雷,潘莹欣等译,战略人力资源:总经理的思考框架,北京,清华大学出版社,2005.12
[5]麦克沙恩(McShane,S.L.),格里诺(Glinow,M.A.V.)著;井润田,王冰洁,赵卫东译,组织行为学:第3版,北京,机械工业出版社,2007.1
[6]李维安等著,公司治理,天津,南开大学出版社,2001.2(2006.1重印)
[7]汪波,国际工程市场学,第2版,北京:中国建工出版社,1999.
[8]诺德,舍恩伯格,何桢著,运营管理:满足全球客户需求:第7版,北京,中国人民大学出版社,2006
[9]哈瓦维尼(Hawawini,G.),维埃里(Wiallet,C.)著;王全喜等译,高级经理财务管理:创造价值的过程(原书第2版),北京,机械出版社,2003.9
[10]赵道致编著,供应链管理,北京,中国水利电力出版社,2007
[11]张再生著,职业生涯规划,天津大学出版社,2007.8(2010.1重印)
[12]黄飞,李长燕主编,实用经济法,天津,天津大学出版社,2003.10(2009.8重印)
[13] 2009年中国市场预测:播音公司,北京,中国民航网络版第11期, 2009.11
[14]陈晓宁,支线航空的冷思考,北京,中国民航报网络版,2009.1.
[15]航空市场营销,国际航协教学中心.2007.
[16]耿淑香,航空公司运营管理,北京,中国民航出版社,2007年
[17]蓝海林,民航业真正的对手是谁,民航出版社,2008
[18]光琪凝,欧美航空业与高铁发展现状,北京,北京中国民航报, 2010
[19]邱连中,李桂进,《重组后国内航空公司的竞争格局与战略思考》,北京,民航管理2008年第一期2008.6
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[21]从2002年航空运输发展形势展望,中国发展计划司,北京,民航报网络版, 2008.3
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[24]中国民航产业现状,中国民航发展计划司,北京,民航出版社2007
[25]民航信息化发展现状与展望,中国民航局规划发展司2009
[26]中国经济形势分析与预测,中国网2009.12
[27]中国航空运输发展报告(2007/2008),北京,中国民用航空局网络版
[28]李家祥,中国民航人要为建设民航强国而努力奋斗,中国民航局
[29]王昌顺,统一思想真抓实干大力推进民航强国建设,中国民航局
[30]来自全球联盟的挑战:中国民航报网络版2009
[31]中国民航产业现状:中国民航规划司2007
[32](美)菲利普·科特勒等著,吕一林等译,营销管理,亚洲版·第5版,北京:中国人民大学出版社,2010.1
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[38]汪波,产品与市场,天津市经委印发自编教材,1999.
[39]杨强,汪波,企业多元化战略的动因及其风险分析,经济计划与管理,2001.6
[40](美)彼得德鲁克著,蔡文燕译,创新与企业家精神,北京:机械工业出版社,2007.1.