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论文编号：	12956
作者编号：	2320180369
上传时间：	2021/12/14 21:50:33
中文题目：	天职国际会计师事务所管理咨询业务差异化战略研究
英文题目：	Research on the differentiated competition strategy of Management Consulting Business of Baker Tilly China
指导老师：	胡望斌
中文关键字：	会计师事务所;管理咨询业务;差异化战略
英文关键字：	Accounting firm;Management consulting business;Differentiation strategy
中文摘要：	我国社会主义经济的快速发展推动了会计师事务所的发展壮大，特别是信息时代的到来和经济国际化大环境下，市场经济主体越来越多且呈现出多样化的态势。这不仅为会计师事务所的发展创造了更多的审计机会，而且推动了会计师事务所提供的服务业务种类发生着日新月异的变化。我国政策非常支持会计师事务所向企业提供更高端具有更高附加价值的咨询业务。在国家政策导向下，特别是近年来会计师事务所从事审计鉴证业务的执行风险日益增加，监管机构的处罚力度逐步加强，越来越多的会计师事务所将业务重心从审计鉴证业务向管理咨询等非鉴证业务转移。随着经济、社会、文化、商业模式的重构，加速了管理咨询业的发展。市场的快速变化，以及互联网的普及，催生了不同组织结构、不同商业模式的新型公司，管理咨询方法论亟需根据市场及客户的变化进行创新和变革，咨询行业将进行整体重塑，包括新的商业模式、新的成长方向以及具有变革性的产品与服务。 本文选取天职国际会计师事务所管理咨询业务板块为研究对象，首先通过简要阐述差异化竞争战略的相关理论和分析工具，为分析和制定天职国际会计师事务所管理咨询业务差异化竞争战略提供坚实的理论基础；其次，简要介绍天职国际会计师事务所及其管理咨询业务的基本情况，综合运用PEST分析法、SWOT分析法、价值链分析法等系统性分析天职国际会计师事务所管理咨询业务的竞争环境及其面临的市场竞争问题，为天职国际会计师事务所管理咨询业务发展的差异化竞争战略的制定和实施提供全面和准确的依据。最后，根据分析的结果，对天职国际会计师事务所管理咨询业务市场竞争战略做差异化战略的选择，指出实施差异化战略可能存在的风险，并阐述差异化竞争战略的实施路径及其保障措施。 本文希望通过对天职国际会计师事务所管理咨询业务的内外部环境以及所拥有的资源进行系统性的研究和分析，找到适合天职国际会计师事务所管理咨询业务发展的创新性战略，并能为其他会计师事务所管理咨询业务的发展提供借鉴和参考。
英文摘要：	As one of the products of reform and opening up, the development of accounting firms is inseparable from the promotion of China's socialist economy, especially with the arrival of the information age and the economic internationalization environment, there are more and more related things, the demand for accounting firms is increasing, and the trend is diversified, which not only creates more audit opportunities for them, but also improves the service quality of accounting firms Business types are also changing with each passing day. China's policy strongly supports accounting firms to provide more high-end consulting services with higher added value to enterprises. Under the guidance of national policy, especially in recent years, the implementation risk of audit assurance business of accounting firms is increasing, and the punishment of regulatory agencies is gradually strengthened. More and more accounting firms shift their business focus from audit assurance business to non-assurance business such as management consulting. With the reconstruction of economy, society, culture and business model, the development of management consulting industry has been accelerated. The rapid changes in the market and the popularity of the Internet have spawned new companies with different organizational structures and different business models. The management consulting methodology needs to be innovated and changed according to the changes in the market and customers. The consulting industry will be reshaped as a whole, including new business models, new growth directions and transformative products and services. This paper selects the management consulting business section of Baker Tilly China one of the eight largest accounting firms in China, as the research object. Firstly, it provides a solid theoretical basis for analyzing and formulating the differentiated competitive strategy of management consulting business of Baker Tilly China by briefly describing the relevant theories and analysis tools of differentiated competitive strategy. Secondly, it briefly introduces Baker Tilly China and its management consulting business. This paper systematically analyzes the competitive environment and market competition problems of Baker Tilly China's management consulting business by using PEST、 SWOT analysis and value chain analysis, so as to provide a comprehensive and accurate basis for the formulation and implementation of differentiated competitive strategy for the development of Baker Tilly China's management consulting business. Finally, according to the results of analysis, this paper makes the choice of differentiation strategy for the market competition strategy of Baker Tilly China's management consulting business, and points out the possible risks in the implementation of differentiation strategy. This paper expounds the implementation path and safeguard measures of differentiated competition strategy. This paper hopes that through the systematic research and analysis of the internal and external environment and resources of Baker Tilly China's management consulting business, we can find the innovative strategy suitable for the development of Baker Tilly China's management consulting business, and provide reference for the development of other accounting firms' management consulting business.
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