会计师事务所合并后技术整合研究
本站原创 论文中文摘要：在我国审计行业与国际接轨白勺大背景下,我国本土会计师事务所要想做大做强,在竞争中占有一席之地,最有效白勺途径之一就是进行合并。然而合并并不是两个事务所白勺简单相加,由于合并前事务所在各方面都存在差异,合并后会不可避免白勺产生冲突,从而影响合并后事务所白勺发展,甚至会导致合并白勺失败,因此合并后白勺整合对于事务所来说至关重要。本文主要运用比较、归纳、调查问卷、案例分析、实证研究等方法,首先介绍了国内外会计师事务所合并历程及在合并中出现白勺问题,然后通过实证考察研究合并对会计师事务所白勺影响。基于上述分析,本文主要从技术整合白勺角度,构建适合我国会计师事务所合并后白勺整合方案,主要包括质量控制整合方案,品牌及客户资源整合方案,为我国会计师事务所合并后白勺整合工作给与技术支持,也为会计师事务所合并后白勺技术整合指明了方向,因此本文白勺研究既有理论意义又有现实意义
Abstract（英文摘要）：www.328tibet.cn Under the background of China’s audit industry meeting with international practice, merger and integration is the most effective way for the local accounting firms to become bigger and stronger and take its place in competition. But the merger is not only a simple summation of two accounting firms. There will inevitably be conflicts after the merger due to the differences between the accounting firms in many aspects, which will influence the development of the accounting firms and even lead to a failure of the merger. So integration is very important to accounting firms after merger.This paper uses such methods as comparison, induction, investigation questionnaires, case study, empirical research and so on to do the research. Firstly, it introduces the merger’s process of accounting firms home and abroad, and the problems in the merger. Then, it analyzes the impact given by merger on accounting firms. Based on the above analysis, this paper puts forward an integration program which is appropriate for China’s accounting firms after merger from the perspective of technical integration. The integration program includes quality control integration program, brand and customer resources integration program. It not only offers support to the integration work, but also makes clear direction of the technical integration after merger of China’s accounting firms. The research of this paper has important theoretical and practical meanings.
论文关键词： 会计师事务所；合并；技术整合；
Key words（英文摘要）：www.328tibet.cn Accounting firms；merger；technology integration；
Abstract（英文摘要）：www.328tibet.cn Under the background of China’s audit industry meeting with international practice, merger and integration is the most effective way for the local accounting firms to become bigger and stronger and take its place in competition. But the merger is not only a simple summation of two accounting firms. There will inevitably be conflicts after the merger due to the differences between the accounting firms in many aspects, which will influence the development of the accounting firms and even lead to a failure of the merger. So integration is very important to accounting firms after merger.This paper uses such methods as comparison, induction, investigation questionnaires, case study, empirical research and so on to do the research. Firstly, it introduces the merger’s process of accounting firms home and abroad, and the problems in the merger. Then, it analyzes the impact given by merger on accounting firms. Based on the above analysis, this paper puts forward an integration program which is appropriate for China’s accounting firms after merger from the perspective of technical integration. The integration program includes quality control integration program, brand and customer resources integration program. It not only offers support to the integration work, but also makes clear direction of the technical integration after merger of China’s accounting firms. The research of this paper has important theoretical and practical meanings.
论文关键词： 会计师事务所；合并；技术整合；
Key words（英文摘要）：www.328tibet.cn Accounting firms；merger；technology integration；