区域性会计师事务所发展战略的思考论文---会计论文.doc

区域性会计师事务所发展战略的思考 班级：076班级 姓名：GH 学号：xxxxxx336 【摘要】随着国际四大会计师事务所的影响力遍及全球，它不仅提高了我国注册会计师的执业水平，促进了我国会计师事务所的发展;也给我国会计师事务所带来了重大挑战。我国会计师事务所面临着国内同行业之间以及国外会计师事务所之间双重的竞争。因此，我认为只有认真审视我国会计师事务所发展的现状、劣势、威胁与优势、机遇，认清与国际同业的差距所在，积极应对，才能趋利避害，探究出使我国会计师事务所健康蓬勃发展的各种行之有效的策略，期望有助于为进一步的相关研究提供参考。本文在对现有国内外主要研究成果进行综述的基础上，介绍与分析了其分别与会计师事务所发展的关系;简要介绍了“五大”的发展历程，分析了我国会计师事务所的现状、劣势与威胁及优势与机遇;从规模化、多元化、加强事务所内部治理及深化走出去战略四方面，探讨了我国会计师事务所健康发展的有效策略;最后，认为我国会计师事务所在国家相关政策鼓舞下，必然焕发出勃勃生机。 关键字 本土 会计事务所 专业化 发展战略 Regional accounting firm development strategy thinking 【Abstract】 The influence of international four big accounting firms spreads the whole world，it raised our country chartered accountants disciple of a master level，Promoted Our country Accounting firm development; but simultaneously，also gave Our country Accounting firm to bring the great challenge, Not only Our country Accounting firm is facing between the domestic same Profession competition，moreover is also facing with the overseas accounting firm brutal competition. Therefore，I think only carefully examine Our country Accounting firm development earnestly the Present situation，the inferiority，the threat and the superiority，Positive should to，can make use of favorable conditions and avoid unfavorable conditions，inquired into goes abroad on a diplomatic mission Our country Accounting firm health vigorous development each kind of effective strategy，expected is helpful in provides the reference for the further correlation research. The thesis discusses is On the base of summarizing the existing domestic and foreign main research result, it have analyzed it separately with the accounting firm development relations: Introduced briefly“ five big，”the development course, has analyzed it in aspect and so on disciple of a master quality, formalization merge, service multiplication， globalization enlightenment; Has analyzed our country accounting firm present situation, the inferiority and the threat and the superiori