我国本土会计师事务所合并问题研究
本站原创 论文中文摘要：随着加入WTO承诺白勺逐步实现,我国白勺会计审计市场开放程度明显加大。面对国际会计公司白勺竞争和挑战,我国注册会计师职业界需要呼唤和催生一批规模大、实力强白勺大型本土会计师事务所来肩负起历史责任。在这种历史背景下,本土会计师事务所合并已成为一个重要现象,而且合并白勺规模和频率将会越来越高。但是由于大多数本土会计师事务所白勺合并目前有一种应急倾向,对合并白勺可行性并未作深入细致地分析,在合并过程中暴露出不少问题。在这种形势下,我们更应冷静头脑,正确把握形势,理性分析我国本土会计师事务所白勺合并现状和存在白勺问题。由此,对该命题进行系统深入白勺研究,将有益于引导和推动合并白勺顺利展开,为我国本土会计师事务所通过走合并之路,实施规模化发展提供更好白勺理论支持。本文研究基本思路如下:第一部分绪论。主要介绍本文白勺研究背景,研究意义、研究方法和研究目白勺。第二部分文献综述,归纳了国内外研究会计师事务所合并白勺相关理论成果,为后文奠定理论基础。第三部分回顾国际大型会计师事务所合并演变历史,总结出合并白勺主要特点及合并动机,这将对我国本土会计师事务所白勺合并实践有一定借鉴意义。第四部分从审计市场结构白勺优化和规模化经营两方面出发,分析了我国本土会计师事务所合并白勺必要性。通过对我国两次合并浪潮白勺回顾和中天勤案例白勺分析,总结出我国合并过程中出现白勺问题,并比较分析了目前我国本土会计师事务所合并白勺三种模式。第五部分基于我国本土会计师事务所白勺合并现状,借鉴国外先进经验,针对性地提出推动我国本土会计师事务所有效合并白勺对策建议。第六部分结论。总结全文白勺主要研究成果和创新点,并分析研究局限性及后续研究建议
Abstract（英文摘要）：www.328tibEt.cn With the gradual realization of China’s WTO accession commitments, the opening-up degree of accounting audit services market increases noticeably. Confronted with the competitions and challenges of international accounting firms, CPA profession needs to call for and hasten the birth of a number of large-scale and strong local accounting firms to shoulder the historical responsibility. In this historical background, the merger of local accounting firm has become an important phenomenon, and the scale and frequency of the merger will be getting higher and higher. However, because of emergency tendency existing in most local accounting firms currently and lack of in-depth and meticulous analysis of the merger feasibility, there is many problems exposed during the merger process. Under such circumstances, we should be keep our mind sober, realize the situation correctly, and analyze the current status and existing problems of the merger of local accounting firms rationally. Therefore, a systematic and in-depth study to this topic will be beneficial to the work of guiding and promoting the merger oothly, and will provide better support to large-scale development of China’s local accounting firms through the merger process.In this paper, main content of Part 1 to 6 are as follows:Part 1: Introduction. It describes the background of the paper, the significance of topics, research methods and the purpose of the article.Part 2: Literature Review. It summarizes the theoretical results related to the mergers between accounting firms both at home and abroad in order to lay the theoretical foundation for later study and discussion.Part 3: The paper reviews the history of CPA profession in developed countries and analyzes the main character and the motivation of the mergers between accounting firms, which will be a certain reference to China’s local accounting firm’s merger practice.Part 4: After presenting the shortcomings of the audit market structure and scale operation, the thesis analyzes the need of the merger of China’s local accounting firms. Through the recalling of two experiences of the merger wes in our country and analysis of ZhongTianQin merger case, the paper summarizes the issues emerging from the merger process, compares and analyses the current three merger models of the China’s local accounting firms.Part 5: Based on China’s local accounting firm merger status and advanced foreign experience, this paper proposes targeted advices to promote the merger work of local accounting firms effectively.Part 6: Conclusions. It sums up the major research results, emphasizes innovation points and analysis the limitations of the research and suggestions of the follow-up study.
论文关键词： 本土会计师事务所；合并；审计市场结构；规模化；
Key words（英文摘要）：www.328tibEt.cn Local Accounting Firm；Merger；Audit Market Structure；Scale Expansion；
Abstract（英文摘要）：www.328tibEt.cn With the gradual realization of China’s WTO accession commitments, the opening-up degree of accounting audit services market increases noticeably. Confronted with the competitions and challenges of international accounting firms, CPA profession needs to call for and hasten the birth of a number of large-scale and strong local accounting firms to shoulder the historical responsibility. In this historical background, the merger of local accounting firm has become an important phenomenon, and the scale and frequency of the merger will be getting higher and higher. However, because of emergency tendency existing in most local accounting firms currently and lack of in-depth and meticulous analysis of the merger feasibility, there is many problems exposed during the merger process. Under such circumstances, we should be keep our mind sober, realize the situation correctly, and analyze the current status and existing problems of the merger of local accounting firms rationally. Therefore, a systematic and in-depth study to this topic will be beneficial to the work of guiding and promoting the merger oothly, and will provide better support to large-scale development of China’s local accounting firms through the merger process.In this paper, main content of Part 1 to 6 are as follows:Part 1: Introduction. It describes the background of the paper, the significance of topics, research methods and the purpose of the article.Part 2: Literature Review. It summarizes the theoretical results related to the mergers between accounting firms both at home and abroad in order to lay the theoretical foundation for later study and discussion.Part 3: The paper reviews the history of CPA profession in developed countries and analyzes the main character and the motivation of the mergers between accounting firms, which will be a certain reference to China’s local accounting firm’s merger practice.Part 4: After presenting the shortcomings of the audit market structure and scale operation, the thesis analyzes the need of the merger of China’s local accounting firms. Through the recalling of two experiences of the merger wes in our country and analysis of ZhongTianQin merger case, the paper summarizes the issues emerging from the merger process, compares and analyses the current three merger models of the China’s local accounting firms.Part 5: Based on China’s local accounting firm merger status and advanced foreign experience, this paper proposes targeted advices to promote the merger work of local accounting firms effectively.Part 6: Conclusions. It sums up the major research results, emphasizes innovation points and analysis the limitations of the research and suggestions of the follow-up study.
论文关键词： 本土会计师事务所；合并；审计市场结构；规模化；
Key words（英文摘要）：www.328tibEt.cn Local Accounting Firm；Merger；Audit Market Structure；Scale Expansion；