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论文编号：	13545
作者编号：	2320190594
上传时间：	2022/12/4 13:07:23
中文题目：	M会计师事务所审计业务竞争战略研究
英文题目：	Research on the Audit Business Competitive Strategy of M Accounting Firm
指导老师：	任兵
中文关键字：	竞争战略；集中差异化战略；会计师事务所；审计业务
英文关键字：	Competitive strategy；Focused differentiation strategy；Accounting firms；Audit business
中文摘要：	近些年随着中国经济的高速发展，会计师事务所行业也迎来了前所未有的发展机遇，本土会计师事务所的数量和业务规模均得到了快速增长。这一方面缩小了与国际著名会计师事务所之间的差距，另一方面也加剧了行业内部的竞争。会计师事务所作为知识密集型产业，目前大型的、著名的会计师事务所在市场开拓、人才储备、业务创新和数字化转型方面均具有更强的优势。相比较而言，作为中型会计师事务所的M会计师事务所存在业务分散、人员稳定性不足、客户满意度不高、业务风险和质量不高、数字化能力较差等问题。这些问题使得M会计师事务所的发展遇到了瓶颈，必须迅速行动予以解决。 本文以竞争战略和价值链等理论为基础，以M会计师事务所审计业务为研究对象，从M会计师事务所的现状和将来的发展为切入点，运用PEST分析法和波特五力模型，对其外部环境和行业环境进行分析；在分析内部环境的过程中引入价值链模型提高分析结果的准确性；利用SWOT模型对M会计师事务所现阶段所处的发展环境实施全方位的分析。最终选择集中差异化战略作为M会计师事务所审计业务的竞争战略。同时，基于集中差异化战略提出专注优势领域、深度挖掘潜在和现有市场、提升业务质量、加强品牌建设等实施方式，并提出调整组织结构、业财一体化、加强质量控制等保障措施。 本文采用“发现问题-分析问题-解决问题”的逻辑框架，为M会计师事务所的审计业务制定了可行的竞争战略，以期为M会计师事务所审计业务明确发展方向、提升竞争力、拓宽业务范围和客户。同时，可以为同类型会计师事务所面临相似问题时制定解决方案提供参考和借鉴。
英文摘要：	In recent years, the Accounting Firm industry has faced in a historical opportunities with the rapid development of China's economy, and the number and business scale of Local Accounting Firms have grown rapidly. On the one hand, it has narrowed the gap with internationally renowned accounting firms. Also, it has intensified the industry competition. As a knowledge-intensive industry, the large and well-known accounting firms have stronger advantages in business development, talent reserves, business innovation and digital transformation. In comparison, M Accounting Firm, as a medium-sized accounting firm, has faced problems such as business decentralization, high staff turnover, low customer satisfaction, low business risk and quality, and poor digital ability. These problems have led the M Accounting Firm to encounter a development bottleneck, which must be solved quickly. Based on the theory of competitive strategy and value chain, this article takes M Accounting Firm as the study object, from the current situation and future development of M Accounting Firm as the starting point, using PEST analysis and Porter's five forces model to analyze its external environment; and using the value chain model to analyze its internal environment. Also we analyze its strengths and weaknesses, opportunities and threats through the SWOT model. In the end, the focused differentiation strategy was chosen as the competitive strategy of M Accounting Firm’s auditing business. At the same time, based on the focused differentiation strategy, the implementation methods such as focusing on advantageous areas, deeply tapping the current potential and existing markets, improving business quality, and strengthening brand building are proposed, and security measures such as adjusting the organizational structure, industry and finance integration, and strengthening quality control are proposed. This article adopts the logical framework of "finding problems - analyzing problems - solving problems" to formulate a feasible competitive strategy for M Accounting Firm's audit business, with a view to clarifying the development direction of M Accounting Firm's audit business, enhancing its competitiveness, and broadening its business scope and customers. At the same time, it can provide some guidance for the accounting firms facing the similar situation.
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