我国本土大型会计师事务所发展对策研究-汤其美.pdf
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1、分类号: 密级:U D C: 编号:_ _ _ 我国本土大型会计师事务所发展对策研究论文作者: 汤其美 学生类别: 在职攻读专业学位类别: 工商管理硕士 领域名称: EMBA指导教师: 金浩 职称: 教授Thesis Submitted toHebei University of TechnologyforThe Master Degree ofExecutive Master of Business Administration (EMBA)A STUDY ON THE DEVELOPMENT COUNTERMEASURES INNATIVE LARGE SCALE CPA FIRMS IN
2、 CHINAByTang QimeiSupervisor: Prof. Jin HaoNovember 2014河北工业大学硕士学位论文I_ _ 所有权与经营权的分离产生了注册会计师审计的需求,也就应运而生了注册会计师的执业机构会计师事务所。一个国家会计师事务所的规模体现了本国经济发达程度。改革开放后,我国吸引外资参与国民经济建设,国际会计师事务所随着外资的引入而进入我国,长期垄断着我国高端会计市场。随着我国经济的快速发展,在国家和注协的引导下,国内会计师事务所迅速发展壮大,产生了可与国际“四大”竞争的本土大型会计师事务所。如何能使我国本土大型会计师事务所健康发展,成为国际化大型会计师事务所,
3、是现阶段我国理论界和实务界人士研究的课题。本文基于此,展开研究。本文以我国本土大型会计师事务所为研究对象,采用比较方法,结合数据资料对我国本土大型会计师事务所发展中存在的问题进行分析。首先介绍了国内外对会计师事务所发展所做的研究;其次,介绍了国内外会计师事务所发展历程,比较我国的经济总量与注册会计师行业收入关系,找出我国本土大型会计师事务所存在的问题;再次,通过对我国大型会计师事务所发展中所处的环境分析,导入我国大型会计师事务所发展案例,找出我国本土大型会计师事务所发展中存在的根本问题;最后,从不同视角,提出如何把我国本土大型会计师事务所做大做强,成为国际化大型会计师事务所对策。如:建设诚信社
4、会、政府联合监管机制,国家和地区之间执业资格互认、吸收国际人才等。本文的研究对本土大型会计师事务所持续发展,促进行业健康发展有着重要的理论和现实意义。关键字:本土大型 会计师事务所 发展 内部环境 外部环境我国本土大型会计师事务所发展对策研究IIABSTRACTThe separation of ownership from management under agency theory creates the needfor independent auditing which leads to the development of CPA firms. The scale of CPAfir
5、ms is an indication of the economic development of a country. After the reform andopening-up in China, foreign investments have been playing an increasingly important rolein the economic growth in China. International CPA firms were introduced into China bythose foreign investments, which have been
6、dominating the higher-end accountingprofessional service market in China over a long period of time. Along with the rapideconomic growth in China, native CPA firms in China are growing at a fast pace withsupports from the Chinese government and the Institute (The Chinese Institute of CertifiedPublic
7、 Accountants). As a result, native CPA firms which can compete with the global bigfour CPA firms have been emerged. The issue of healthy development and growing-up ofnative CPA firms to become prestigious international CPA firms has aroused attentions ofaccounting academics and practitioners in Chin
8、a currently. The purpose of this paper is toconduct a study to shed light on it.This study has chosen samples of native large scale CPA firms in China, by applyingcomparative method, to analyze the obstacles of development and growth of native largescale CPA firms according to available data. Firstl
9、y, it summarizes previous studies on CPAfirms by domestic and international researchers; Secondly, it reviews the developmenthistory of native CPA firms as well as international CPA firms, then compares the GDP ofChina to the total revenue of CPA professional services, to find out the problems exist
10、ingwith native large scale CPA firms in China; This study then, investigates the causes of thoseproblems through an analysis of current economic environment, and the examination of arange of practical cases in China; Lastly, this study provides suggestions on strategies fornative large scale CPA fir
11、ms in China to grow stronger and larger, and becomeinternationally prestigious CPA firms, from different aspects, such as build-up of a societywith credibility and integrity, co-supervise mechanism with government body, mutualrecognition of professional qualification between countries and areas, bri
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