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论文编号：	13320
作者编号：	2320190398
上传时间：	2022/6/11 13:55:41
中文题目：	M会计师事务所审计业务发展战略研究
英文题目：	Research on the Development Strategy of Audit Business of Accounting Firm M
指导老师：	牛建波
中文关键字：	会计师事务所;审计业务;发展战略;行业聚焦
英文关键字：	Accounting firm;Audit business;Development strategy;Industry focus
中文摘要：	随着经济不断发展，我国的资本市场从野蛮生长期进入了讲究“合规”和“高效”的高质量发展期，中国作为人类社会发展最迅速的经济体，我国的注册会计师行业早已融入于资本市场和市场经济中，审计产业进入了高速成长期。M会计师事务所作为“四大”会计师事务所之一，是市场上的领导者，但其审计业务面临本土和国际同行的激烈竞争，如何继续保持高速增长，是其亟待解决的问题。 本文选取M会计师事务所为代表，并以其2020年收入占比接近90%的核心业务审计服务为出发点，从M会计师事务所概况及其内部存在的问题入手，总结出其内部的优劣势，然后对审计行业国内市场现状进行分析，对M事务所所处外部行业环境进行总结。最终通过SWOT模型对M事务所的内部优劣势和外部机遇威胁进行了归纳。可以发现，M事务所以其较高的品牌知名度、广泛的服务产品范围、较大的客群数量和对新技术的应用，获得了审计业务收入的高速增长。同时，审计行业的规范发展、逐年向好的社会经济环境、日益增多的国际业务机会、不断增强的行业人才队伍和各类新技术的诞生，也为M事务所带来了极好的发展机遇。因此，虽然其内部也存在一些问题，外部威胁也并未降低，但其优势和机遇都更为明显，未来成长空间广阔。 在进一步确定了M事务所的战略定位和目标的基础上，本文继续深化SWOT模型，为M事务所选定了增长型的战略模式，并通过定量战略计划矩阵为其选择出了以专业化为主的发展战略，辅之以规模化、多元化发展。在M事务所发展及参与市场竞争的实际过程中，本文以专业化战略为基础为其制定了行业聚焦的集中化战略。通过行业聚焦，M事务所可以将其有限的人力资源和专业技术，倾斜向其专长的金融业与制造业，投入更多的精力，带来审计服务质量的差异化，并根据不同审计客户市场的需求，将集中化与差异化、成本领先并行，获得更大市场空间。最后，本文为M事务所发展战略的实施规划了具体路径及实施重点，并为其制定了保障措施和实施效果的评价方法，旨在为M会计师事务所未来的审计业务市场拓展提供更具有实践意义、更高效的路径。
英文摘要：	With the rapid development of economy and society, the global economy has also entered a high-quality development period focusing on "compliance" and "efficiency". China, as the fastest developing economy of human society, its CPA industry has been deeply integrated into the capital market and market economy. With the rapid development of the industry, a number of large accounting firms have emerged. Local accounting firms compete with international accounting firms in the market. As an international accounting firm with a long history, M accounting firm is facing fierce competition from local and international peers. It is worth that studying how to stand out in the competition and surpass the competitors. This paper selects M accounting firm as the representative, and takes its core business audit service accounting for nearly 90% of its revenue in 2020 as the starting point. Starting with the general situation of M accounting firm and its internal problems, this paper summarizes its internal advantages and disadvantages, then analyzes the domestic market situation of the audit industry and summarizes the external industry environment of M accounting firm. Finally, it summarizes the internal advantages and disadvantages and external opportunities and threats of M firm through SWOT model. It can be found that M firm has achieved rapid growth in audit business revenue with its high brand awareness, wide range of service products, large number of customers and application of new technologies. At the same time, the standardized development of the audit industry, the better socio-economic environment year, the increasing number of international business opportunities, the growing industry talent team and the birth of various new technologies have also brought excellent development opportunities to M firm. Therefore, although there are some internal problems and the external threats have not been reduced, its advantages and opportunities are more obvious and there is a broad space for growth in the future. On the basis of further determining the strategic positioning and objectives of M firm, this paper continues to deepen the SWOT model, selects the growth strategic model for M firm, and selects the development strategy focusing on specialization through the quantitative strategic plan matrix, supplemented by large-scale and diversified development. In the actual process of M firm's development and participation in market competition, this paper formulates the industry focused centralization strategy based on the specialization strategy. Through industry focus, M firm can tilt its limited human resources and professional technology to its specialized financial industry and manufacturing industry, invest more energy, bring the differentiation of audit service quality, and parallel centralization with differentiation and cost leadership according to the needs of different audit customer markets, so as to obtain greater market space. Finally, this paper plans the specific path and implementation focus for the implementation of M firm's development strategy, and formulates the safeguard measures and evaluation methods of implementation effect, in order to provide a more practical and efficient path for M firm's future audit business market expansion.
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