会计师事务所的发展模式研究

郑州大学西亚斯国际学院

本科毕业论文

题目会计师事务所的发展模式研究____

指导教师李伟霞 _ 职称讲师____

学生姓名薛潇帅学号 20081223145__

专业会计学(审计方向) 班级审计一班_

院（系）商学院会计系____________

完成时间 2012年4月___________

会计师事务所的发展模式研究

摘要

会计师事务所是指依法独立承担注册会计师业务的中介服务机构。在美、英、日、法、加拿大、澳大利亚等经济发达国家，会计师事务所发展很快，而且许多会计师事务所联合起来组成规模庞大的合伙公司。有些公司已成为国际性组织，分支机构遍及世界各地。而在中国，社会对会计师事务所在国家经济生活中地位的认可，经历了一个艰难曲折的历史过程，会计师事务所自身也走过了一条坎坷不平的发展道路。

随着经济全球化程度的不断加深，以公共性信息资源和国际通用商业语言为主要特征的会计服务业成为全球服务经济的重要组成部分。随之而来的是国际“四大”进入中国市场，这一定程度上提高了我国会计师事务所的执业水平，但同时也给我国的会计师事务所带来了巨大挑战。因此，我认为只有正确的审视我国会计师事务所发展的现状、劣势、威胁与优势、机遇，认清自身差距，积极的应对，然后趋利避害，探究出一条能使我国会计师事务所蓬勃发展的各种行之有效的策略。

本文以规范的研究方法，共分三章展开探究。在分析了国际“五大”（现“四大”）的发展历程的基础上，对我国会计师事务所进行了SWOT分析，分别对我国会计师事务所的现状、劣势、威胁、优势、机遇进行详细分析，进而提出发展的策略，即规模化、多元化和提高内部治理和执业质量，最后认为我国会计师事务所会勃勃生机的去发展。

关键词：会计师事务所 ; SWOT分析 ; 发展模式

STUDY ON DEVELOPMENT MODE OF

ACCOUNTING FIRM

ABSTRACT

The accounting firm is a intermediary service organization that can in accordance with the bear to operate the Business of Certified Public Accountants, In the United States, Britain, Japan, Canada, Australia, and other economically developed countries, Accounting firm are developing very quickly and many CPA firms combined to form a large-scale joint-stock company. Some of them have already become an international organization and their Branches are all over the world. In China, Accountants in the national economic life status have to be accept by society is a long and difficult process as the same as accounting firm .

With the deepening of economic globalization , The accounting service industry based on public information resources and the international language of business has become a most important part of globalization economic . Subsequent economic globalization is international four big accounting firm spreads China. This phenomenon improve the professional level of CPA firm in our country ,at the same time ,they also bring a huge challenge .To sum up ,I think if we want to find a way that can make the accounting firm develop and flourish ,we should examine ourselves closely to discover the status, inferior position, threat , dominance and opportunity .

The thesis discusses in three chapter ,use the existing domestic .on the base of analysis five big CPA firm(it is four now ) ,analysis our nation’s accounting firm by using SWOT. Then commence the strategy—large-scale, all-round, To improve the internal management

and the quality of practice At last ,the thesis’s point is our nation’s accounting firm wil l become better and better .

KEY WORDS : accounting firm ；SWOT ；research on development