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MBA论文_北京中平建华浩会计师事务所发展战略研究

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更新时间:2019/9/17(发布于北京)

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文本描述
- I -
摘要
自改革开发以来,中国进入新的发展时期,我国经济发展迅速,综合国力大幅度提
升,人均收入也持续增加,经济结构转型开始提速,中小型企业蓬勃发展。国民经济的
发展对注册会计师行业提出了更高的标准和要求,注册会计师行业的规范、有序、合理
的发展对。国民经济的发展至关重要
随着市场经济全面发展,注册会计师行业的竞争压力越来越大,执业的环境变得更
为严峻。目前,我国的中小型会计师事务所较多,且客户对会计师事务所服务的需求也
趋向于多样化,会计师事务所面临着更大的竞争压力和考验
北京中平建华浩会计师事务所属于中小型会计师事务所,其在品牌建设、内部治理
水平、执业质量、新业务的拓展等方面均与大型所及国际所有较大差距。因此,选择什
么样的发展战略,对公司的生存和发展越发至关重要
本文借鉴了中小型会计师事务所发展的相关文献,这些研究成果从不同的层面提出
了解决问题的思路。通过借鉴波特五力竞争模型理论、PEST分析理论、SWOT分析理论
等分别对北京中平建华浩会计师事务所的宏观经济环境、竞争环境和行业处境进行了全
面且综合的分析,分析了其优劣势、机遇、威胁及战略选择和战略规划,以期为北京中
平建华浩会计师事务所提供一些借鉴,对其的未来发展有一定的参考价值
关键词:中小型;会计师事务所;战略选择分析;SWOT分析
- II -
Research on the Development Strategy of Beijing
Zhongpingjianhuahao Accounting Firm
Abstract
Since reform, China has entered a new period of reform. Our country economy
development is rapid, significantly enhance the comprehensive national strength, the per
capita income continues to increase, also began to speed up economic structure
transformation, small and medium-sized enterprise vigorous development. The development
of the national economy requires a high level of certified public accountants industry
matching, requirements of the industry standard, orderly and reasonable development and
layout.
Nowadays, with the all-round development of the market economy, the competitive
pressure of the CPA industry has become more and more serious, and the practice
environment will become more serious. Moreover, there are many small and medium-sized
firms in China, and the demand for the service of accounting firms tends to be diversified.
Accounting firms are on the verge of greater competitive pressure and testing.
Beinjing Zhongpingjianhuahao certified public accountants belong to small and
medium-sized accounting firm in Beijing, in the brand construction, interior management
level, professional quality and so on new business development with large and international
all the larger gap. Therefore, the choice of the development strategy is more and more
important to the survival and development of the company.
This paper draws on the relevant literatures on the development of small and
medium-sized accounting firms, and puts forward the idea of solving the problem from
different levels. Through using porter's five competitive model theory, theory of PEST
analysis, SWOT analysis theory to Beijing Zhongpingjianhuahao certified public accountants
of the macroeconomic environment, competition environment and industry situation has
carried on the comprehensive and comprehensive analysis, and analyzes their advantages and
disadvantages, opportunities and threats. The strategy formulation strategy selection and
strategic planning of Beijing Zhongpingjianhuahao accounting firm, with a view to providing
some methods for the future development of Beijing Zhongpingjianhuahao accounting firm,
has certain reference value.
Key Words:Small and medium-sized; Accounting firm; Strategic choice analysis;
SWOT analysis
- III -
目录
摘要 ..... I
Abstract ..... II
1绪论 ...... 1
1.1问题的提出 ....... 1
1.2研究意义 ........... 1
1.3国内外文献综述 ........... 2
1.3.1国外文献综述 .... 2
1.3.2国内文献综述 .... 3
1.4本文的主要内容及框架 ........... 4
2会计师事务所发展战略相关理论 ...... 6
2.1注册会计师行业发展历史 ....... 6
2.1.1国外注册会计师事业发展 ........ 6
2.1.2我国注册会计师事业发展 ........ 6
2.2中小型会计师事务所发展现状 ........... 7
2.2.1中小型会计师事务所的定义 .... 7
2.2.2会计师事务所的发展现状 ........ 8
2.3常用战略分析理论 ....... 9
2.3.1战略管理概念 .... 9
2.3.2PEST分析法概述 ........ 11
2.3.3波特五力竞争模型 ...... 12
2.3.4SWOT分析法 .. 12
3北京中平建华浩会计师事务所的内外部环境分析15
3.1北京中平建华浩会计师事务所宏观环境分析 ......... 15
3.1.1政治法律环境分析 ...... 15
3.1.2经济环境分析 .. 15
3.1.3社会环境分析 .. 16
3.1.4技术环境分析 .. 16
3.2北京中平建华浩会计师事务所的竞争环境分析 ..... 17
3.2.1行业现有会计师事务所竞争分析 ...... 17
3.2.2替代产品的威胁 .......... 18
3.2.3客户讨价还价的能力 .. 19
- IV -
3.2.4供应商讨价还价的能力 .......... 19
3.2.5行业潜在竞争者入侵的威胁 .. 20
3.3北京中平建华浩会计师事务所内部环境分析 ......... 21
3.3.1北京中平建集团简介 .. 21
3.3.2北京中平建华浩会计师事务所资源与能力分析 ...... 22
4北京中平建华浩会计师事务所战略选择 .... 27
4.1中平建华浩会计师事务所SWOT分析 ........ 27
4.1.1优势分析 .......... 27
4.1.2劣势分析 .......... 28
4.1.3机会分析 .......... 29
4.1.4威胁分析 .......... 30
4.2北京中平建华浩会计师事务所SWOT战略矩阵 .... 30
4.3北京中平建华浩会计师事务所的战略选择 . 31
4.4北京中平建华浩会计师事务所发展战略规划 ......... 33
4.4.1战略制定的方法与原则 .......... 33
4.4.2战略目标的确定 .. 34
4.4.3营销战略的确定 ...... 35
4.4.4人才战略的确定 .......... 36
4.4.5服务品牌质量战略的确定 ...... 37
5北京中平建华浩会计师事务所战略的实施38
5.1建立科学的组织机构 . 38
5.2高端人才引进,完善员工激励机制 . 38
5.3建立适宜的企业文化 . 39
5.3.1建立长期有效的学习机制 ...... 39
5.3.2员工参与企业管理计划 .......... 40
5.4改善内部治理结构,建立有效的控制体系 . 41
5.4.1培养审计人员风险与责任意识 .......... 41
5.4.2完善风险与质量控制 .. 42
5.4.3加强三级复核制度 ...... 42
结论 .. 44
参 考 文 献 ........ 45。