本文關(guān)鍵詞：會計師事務(wù)所品牌生成機理研究　出處：《財政部財政科學(xué)研究所》2013年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 會計師事務(wù)所 品牌 生成機理

【摘要】：在經(jīng)濟全球化的大趨勢下,品牌作為軟實力,已經(jīng)成為推動企業(yè)發(fā)展、促進經(jīng)濟進步的重要驅(qū)動力,是一個企業(yè)、一個地區(qū),甚至一個國家綜合實力的重要標(biāo)志。國家“十二五”規(guī)劃綱要提出“推動自主品牌建設(shè),提升品牌價值和效應(yīng),加快發(fā)展擁有國際知名品牌和國際競爭力的大型企業(yè)”。從我國企業(yè)發(fā)展來看,我國已經(jīng)初步涌現(xiàn)出一批具有國際競爭力的民族品牌企業(yè),但是主要集中在工業(yè)制造業(yè)、傳統(tǒng)服務(wù)業(yè)等領(lǐng)域。在智力密集型的專業(yè)服務(wù)業(yè)領(lǐng)域,還缺乏真正具有國際競爭力的品牌企業(yè)。 注冊會計師行業(yè)作為智力密集型的專業(yè)服務(wù)業(yè),在恢復(fù)重建之初便對外開放,與國際品牌同臺競爭,經(jīng)過30多年的發(fā)展,從無到有,從小到大,從弱到強,取得巨大成就。但是行業(yè)發(fā)展既存在技術(shù)層面的問題,如注冊會計師素質(zhì)參差不齊、單個會計師事務(wù)所的規(guī)模與中國經(jīng)濟、企業(yè)的規(guī)模不相適應(yīng)、事務(wù)所服務(wù)中國企業(yè)國際化的能力不足等,也存在制約行業(yè)發(fā)展的經(jīng)營體制、市場環(huán)境等深層次問題。在這種背景下,如何把行業(yè)已經(jīng)取得的技術(shù)成果、體制成果、管理成果進一步整合起來,形成合力,實現(xiàn)會計師事務(wù)所跨越式發(fā)展,更好地服務(wù)國家建設(shè),筆者認為,品牌建設(shè)能夠承擔(dān)這個重任。以品牌為引領(lǐng),運用品牌的力量整合、提升會計師事務(wù)所的綜合實力,既是提升會計師事務(wù)所軟實力的突破口,也是我國專業(yè)服務(wù)業(yè)打造國際知名品牌的突破口。 國辦56號文件、注冊會計師行業(yè)“十二五”規(guī)劃以及中注協(xié)多份文件都提出了支持會計師事務(wù)所發(fā)展品牌的措施,會計師事務(wù)所對品牌建設(shè)也給予了積極的回應(yīng),一批會計師事務(wù)所特別是大型事務(wù)所已將品牌建設(shè)工作提到議事日程。但總體而言,我國會計師事務(wù)所品牌建設(shè)仍然處于起步階段,業(yè)內(nèi)人士對于品牌的認識還不成熟,甚至有些觀念還是模糊和片面的。品牌的內(nèi)涵極其豐富,遠不止字面上理解的一個商標(biāo)、一個招牌如此簡單。如果沒有系統(tǒng)的品牌理論作指導(dǎo),會計師事務(wù)所開展品牌建設(shè)勢必會事倍功半,甚至走入誤區(qū)。因此,研究會計師事務(wù)所品牌,形成一套完整的理論體系,顯得十分必要,具有重要的理論和實踐意義。 本文嘗試從中國注冊會計師行業(yè)品牌建設(shè)的時代背景出發(fā),深入分析提出會計師事務(wù)所品牌生成機理的理論框架,并結(jié)合國際國內(nèi)會計師事務(wù)所品牌建設(shè)的實踐,提出我國會計師事務(wù)所生成發(fā)展品牌的對策建議。 本文的研究分為7章,每章的主要內(nèi)容及結(jié)論如下： 第一章“緒論”。本章主要闡述選題的背景、目的和意義,國內(nèi)外有關(guān)研究綜述,研究的思路、方法和內(nèi)容,以及研究的創(chuàng)新之處。 第二章“會計師事務(wù)所品牌內(nèi)涵分析”。本章從品牌的概念和內(nèi)涵出發(fā),剖析會計師事務(wù)所的行業(yè)特征,并從企業(yè)屬性、市場屬性和社會屬性三個維度分析了會計師事務(wù)所品牌的內(nèi)涵。本文認為,會計師事務(wù)所品牌是注冊會計師行業(yè)核心價值觀與會計師事務(wù)所自身核心價值觀的內(nèi)在表現(xiàn)和外在表現(xiàn)的統(tǒng)一體,構(gòu)筑會計師事務(wù)所與服務(wù)市場的互動和信任關(guān)系,具有特定的社會影響和責(zé)任,是會計師事務(wù)所企業(yè)屬性、市場屬性和社會屬性的綜合體現(xiàn)。 第三章“會計師事務(wù)所品牌要素構(gòu)成”。本章對品牌要素的含義及構(gòu)成理論進行了綜述,在此基礎(chǔ)上,闡述了會計師事務(wù)所品牌要素的構(gòu)成,并分析了這些構(gòu)成要素之于品牌的作用方式。本文認為,會計師事務(wù)所品牌由物質(zhì)要素、行為要素和精神要素構(gòu)成,物質(zhì)要素是品牌物化表現(xiàn)方式,是品牌的起點；行為要素是品牌動態(tài)表現(xiàn)方式,是品牌的關(guān)鍵；精神要素是品牌人格化表現(xiàn)方式,是品牌的靈魂；三者辯證地統(tǒng)一于會計師事務(wù)所品牌,不同的要素組合體現(xiàn)不同的品牌內(nèi)涵。 第四章“會計師事務(wù)所品牌生態(tài)系統(tǒng)”。本章結(jié)合品牌生態(tài)理論,分析了會計師事務(wù)所品牌生態(tài)系統(tǒng)的構(gòu)成,研究了會計師事務(wù)所品牌生態(tài)系統(tǒng)的演化規(guī)律。本文認為,會計師事務(wù)所品牌是由其賴以生存、發(fā)展的利益相關(guān)者群體與外部環(huán)境所共同形成的一種復(fù)雜的有機體。會計師事務(wù)所品牌成長既要處理好品牌內(nèi)部系統(tǒng)的問題,也要處理好品牌與客戶群體、服務(wù)市場、行業(yè)環(huán)境以及政治、經(jīng)濟和社會等宏觀環(huán)境的關(guān)系,實現(xiàn)經(jīng)濟效益、社會效益的協(xié)調(diào)與平衡。 第五章“會計師事務(wù)所品牌生成路徑”。本章融合會計師事務(wù)所品牌內(nèi)涵、構(gòu)成要素、生態(tài)系統(tǒng),研究提出了會計師事務(wù)所品牌生成路徑。本文認為,會計師事務(wù)所品牌的生成應(yīng)該由“內(nèi)”至“外”、先“內(nèi)”后“外”、重“內(nèi)”而不能輕“外”。品牌定位——品牌內(nèi)化——品牌外化,依次從品牌的核心到內(nèi)層,再到外層,挖掘品牌內(nèi)涵,塑造品牌核心價值,形成完善的品牌要素系統(tǒng),搭建起會計師事務(wù)所品牌生成的路徑。 第六章“會計師事務(wù)所品牌實踐述評與對策建議”。本章分析了國際會計公司品牌實踐的發(fā)展歷程和特征,對我國會計師事務(wù)所品牌實踐的歷史演進進行了考察,并結(jié)合本文的理論分析和我國會計師事務(wù)所品牌發(fā)展實踐的現(xiàn)狀,提出了我國會計師事務(wù)所品牌生成發(fā)展的對策建議。本文認為,開展品牌建設(shè),既要在思想認識上達成共識,也要付諸于一貫性的行動；既要從戰(zhàn)略層面進行規(guī)劃,也要關(guān)注每個微觀主體的意識和行為；既要處理好品牌內(nèi)部系統(tǒng)的問題,也要處理好品牌與利益相關(guān)者和外部環(huán)境的關(guān)系；既要著力發(fā)展品牌,也要夯實品牌發(fā)展的基石。 第七章“研究結(jié)論、局限與展望”。本章主要對全文的分析過程和結(jié)論進行歸納和總結(jié),指出研究的局限,并提出了未來的研究展望。 本文屬于規(guī)范研究,在吸收借鑒傳統(tǒng)品牌理論的基礎(chǔ)上,綜合運用社會審計理論,以及管理學(xué)、心理學(xué)、市場學(xué)、生態(tài)學(xué)等理論,分析會計師事務(wù)所品牌的內(nèi)涵、要素構(gòu)成、生態(tài)系統(tǒng)和生成路徑,系統(tǒng)提出了會計師事務(wù)所品牌生成機理的理論框架。本文主要的創(chuàng)新點,一是拓展和深化了對品牌內(nèi)涵的認識,從企業(yè)屬性、市場屬性和社會屬性三個維度進行分析,有助于全面理解品牌內(nèi)涵,提高品牌生成的層次和質(zhì)量；二是從企業(yè)宏觀戰(zhàn)略管理的視角來研究品牌的生成機理,提升了品牌研究的視角；三是圍繞品牌內(nèi)涵的挖掘,品牌要素的組合,并考慮品牌生態(tài)系統(tǒng)的影響,提出品牌生成路徑,系統(tǒng)構(gòu)建了會計師事務(wù)所品牌生成機理的理論框架。本文的研究只是會計師事務(wù)所品牌理論研究領(lǐng)域的一個初步嘗試,期望能夠?qū)嫀熓聞?wù)所開展品牌建設(shè)提供理論指導(dǎo),并為這一領(lǐng)域的深入研究拋磚引玉。
[Abstract]:Under the trend of economic globalization, as a brand of soft power, has become an important driving force to promote the development of enterprises, promote economic progress, is an enterprise, a region, even an important symbol of the comprehensive strength of a country. The national "12th Five-Year" plan proposed to promote the construction of independent brands, enhance brand value and effect, "accelerate the development of large enterprises with international brands and international competitiveness. From the development of Chinese enterprises, China has initially emerged in a number of national brands with international competitiveness, but mainly concentrated in the industrial manufacturing industry, the traditional service industry and other fields. In the intelligence intensive professional services, but also the lack of genuine international competitive brands.
The CPA profession as an intelligence intensive professional services, in the reconstruction of the beginning of the opening to the outside world, with the international brand competition, after 30 years of development, from scratch, from small to large, from weak to strong, has made great achievements. But the development of the industry existing technical problems, such as the uneven quality of CPA, the scale of individual firms with the China economy, the scale of the enterprise does not adapt, the internationalization of service enterprises China firms lack of capacity, there are also restricting the development of the industry management system, the deep-seated problems such as market environment. In this context, how to make technological achievements, industry has achieved system management results further results, together to form a cohesive force, to achieve the accounting firm leapfrog development, better service for national construction, the author believes that brand building can undertake this task. With the brand To guide the integration of brand power and enhance the comprehensive strength of accounting firms, it is not only a breakthrough for improving the soft power of accounting firms, but also a breakthrough for China's professional service industry to build an internationally famous brand.
General Office of the State Council document No. 56, the CPA industry "12th Five-Year" planning and its multiple files are proposed to support the development of accounting firm brand measures, CPA firms also gave a positive response to the brand building, a number of accounting firms especially large firms have the brand building work mentioned schedule. But overall, I accounting firm brand building is still in its infancy, the industry for the brand awareness is still not mature, and even some ideas or vague and one-sided. The brand connotation is extremely rich, far more than a trademark literally, a sign so simple. If not for the guidance of the theory of brand system, the accounting firm to carry out brand the construction is bound to be less effective, and even go astray. Therefore, brand of accounting firm, formed a complete theoretical system, It is very necessary and has important theoretical and practical significance.
This paper attempts to start from the brand construction China CPA industry background, in-depth analysis of the theoretical framework proposed the formation mechanism of the accounting firm brand, combined with the practice of domestic and international accounting firm brand construction, puts forward some countermeasures and suggestions to develop the brand of our accounting firms generated.
The study of this article is divided into 7 chapters. The main contents and conclusions of each chapter are as follows:
The first chapter is "Introduction". This chapter mainly expounds the background, purpose and significance of the topic selection, the related research summary at home and abroad, the train of thought, method and content, and the innovation of the research.
The second chapter "the accounting firm brand connotation analysis. This chapter from the concept and connotation of the brand, analyzes the CPA industry characteristics, and from the enterprise attribute, the three dimensions of the market and social attributes of the connotation of the brand of certified public accountants. This paper argues that the accounting firm registered brand is the unity of core values and internal performance the outward manifestation of the accounting firm itself of the core values of the accounting profession, build interaction and trust relationship between accounting firms and service market, with social influence and specific responsibilities, is the comprehensive embodiment of enterprise accounting firm attributes, market and social attributes.
The third chapter "the accounting firm brand elements". This chapter of the elements of the brand concept and composing theory are reviewed, on this basis, describes the composition of the accounting firm brand elements, and analyzes the effect of factors on brand structure. This paper argues that the accounting firm brand by the material elements, constitute elements and behavior spiritual elements, elements of brand is materialized form, is the starting point of brand; brand behavior dynamic performance way, is the key factor is the spirit of the brand; brand personality style, is the soul of the brand; the three dialectical unity in the accounting firm brand, combination of different elements reflect the different connotation of the brand.
The fourth chapter "the accounting firm brand ecological system". This chapter combines the brand ecology theory, analyzes the accounting firm brand ecological system, the evolution of the accounting firm brand ecosystem. This paper argues that the accounting firm brand by its tosurvive, a complex organism development and external stakeholder groups the environment formed by the accounting firm brand growth. To handle the internal brand system, to deal with customer service brand, market, industry environment and the political, economic and social environment, to achieve economic efficiency, coordination and balance the social benefits.
The fifth chapter "the accounting firm brand generating mode". This chapter fusion accounting firm brand connotation, elements, ecological system, the research puts forward the accounting firm brand path. This paper argues that the formation of the accounting firm brand should be from the "inside" to "outside" to "inside" after "outside", "" not light. "Foreign" brand positioning Brand internalization: brand, brand core to turn from the inner to outer, excavate the connotation of the brand, brand core value, brand elements formed the perfect system, set up the path of the accounting firm brand formation.
The sixth chapter "the accounting firm brand practice review and suggestions. This chapter analyzes the development process and characteristics of brand practice of international accounting firms, on the historical evolution of China's accounting firm brand practice were investigated, and the theoretical analysis and combined with the status quo of China's accounting firm brand development practice, and puts forward some countermeasures and suggestions the formation and development of the brand of our accounting firms. This paper argues that, to carry out brand building, not only to reach a consensus in the ideological understanding, but also to put into consistent action; it is necessary to carry out a plan from the strategic level, but also should pay attention to each micro subject consciousness and behavior; to handle the internal brand system. To deal with the relationship between the brand and the stakeholders and the external environment; not only to focus on the development of the brand, to reinforce the cornerstone of brand development.
The seventh chapter is "research conclusions, limitations and prospects". This chapter mainly summarizes and summarizes the analysis process and conclusions of the full text, points out the limitations of the research, and puts forward the future research prospects.
This article belongs to the normative study, based on adopting the traditional brand theory, the integrated use of social auditing theory, as well as management science, psychology, marketing, ecology theory, analysis of the connotation, the accounting firm brand elements, ecological system and path, system puts forward the theoretical framework of formation mechanism of the accounting firm brand. The innovation of this paper the main point, one is to expand and deepen the understanding of the connotation of the brand, from the enterprise attribute, the three dimensions of the market and social attribute analysis helps to fully understand the connotation of the brand, improve the level and quality of brand formation; two is the generation mechanism of brand enterprises from the macro perspective of strategic management, enhance the brand research perspective; three is to dig around the brand connotation, combination of brand elements, and consider the impact of the brand ecosystem, put forward the brand path, the Department of The construction of the theoretical framework of formation mechanism of the accounting firm brand. This research is the accounting firm brand theory research in the field of a trial, expected to CPA firms to carry out brand construction to provide theoretical guidance and valuable research for this field deeply.

【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：博士
【學(xué)位授予年份】：2013
【分類號】：F233

【相似文獻】

相關(guān)期刊論文 前10條

1 ;財政部關(guān)于請糾正審工發(fā)(1993)106號文件中有關(guān)會計師事務(wù)所和注冊會計師的不恰當(dāng)規(guī)定的函[J];中國注冊會計師;1993年11期

2 劉林剛;關(guān)于會計師事務(wù)所脫鉤改制的有關(guān)問題[J];內(nèi)蒙古財會;1999年04期

3 ;財政部發(fā)出《關(guān)于會計師事務(wù)所擴大規(guī)模過程中有關(guān)事項的通知》[J];中國注冊會計師;2000年10期

4 ;浙江省處罰違法違規(guī)會計師事務(wù)所和注冊會計師[J];中國注冊會計師;2001年09期

5 宋寶;目前我國會計師事務(wù)所存在的問題與對策[J];內(nèi)蒙古財經(jīng)學(xué)院學(xué)報;2001年03期

6 ;人才是事業(yè)的根本——訪畢馬威華振會計師事務(wù)所人力資源合伙人郝荃女士[J];中國大學(xué)生就業(yè);2001年Z2期

7 余新平;會計師事務(wù)所特種執(zhí)業(yè)資格管理問題的思考[J];中國注冊會計師;2004年07期

8 斯龍;;合伙制:會計師事務(wù)所體制的首選[J];浙江經(jīng)濟;2004年19期

9 胡一;德勤“本土化”之困[J];法人雜志;2005年09期

10 ;財政部 關(guān)于取消外國會計師事務(wù)所在中國境內(nèi)臨時執(zhí)行審計業(yè)務(wù)行政許可收費的通知[J];中華人民共和國財政部文告;2006年03期

相關(guān)會議論文 前10條

1 劉杉;;面向經(jīng)濟全球化 發(fā)展陜西會計市場[A];陜西省經(jīng)濟發(fā)展戰(zhàn)略研究會成立大會論文集[C];2004年

2 林鐘高;方德梅;;會計師事務(wù)所發(fā)展戰(zhàn)略問題研究[A];中國會計學(xué)會財務(wù)成本分會2006年年會暨第19次理論研討會論文集（下）[C];2006年

3 馬麗華;;加入WTO對我國會計市場的沖擊和挑戰(zhàn)[A];加入WTO和中國科技與可持續(xù)發(fā)展——挑戰(zhàn)與機遇、責(zé)任和對策（上冊）[C];2002年

4 彭杰洲;;紀念改革開放30周年[A];第四屆“老教授科教興國貢獻獎”、“老教授事業(yè)貢獻獎”頒獎暨老教授紀念改革開放30周年大會論文集[C];2008年

5 魯清仿;王帆;武恒光;;我國100強會計師事務(wù)所審計質(zhì)量分析[A];中國會計學(xué)會審計專業(yè)委員會2010年學(xué)術(shù)年會論文集[C];2010年

6 吳翊;;注冊會計師行業(yè)不正當(dāng)競爭的表現(xiàn)及成因分析[A];陜西省社會科學(xué)界解放思想論壇文集[C];2003年

7 夏寧;辛星;徐國杉;;中外會計師事務(wù)所人力資源競爭狀況比較分析[A];中國會計學(xué)會財務(wù)成本分會2006年年會暨第19次理論研討會論文集（下）[C];2006年

8 董中超;屈福昌;;本土中型會計師事務(wù)所發(fā)展戰(zhàn)略分析——以亞太(集團)會計師事務(wù)所為例[A];中國會計學(xué)會財務(wù)成本分會2006年年會暨第19次理論研討會論文集（下）[C];2006年

9 王福勝;鐘衛(wèi);郭滕達;;會計師事務(wù)所營銷策略研究[A];中國會計學(xué)會2005年學(xué)術(shù)年會論文集（下）[C];2005年

10 符堯;;淺析非審計服務(wù)對審計質(zhì)量的影響[A];第三屆廣西青年學(xué)術(shù)年會論文集（社會科學(xué)篇）[C];2004年

相關(guān)重要報紙文章 前10條

1 財辦會[2004]2號;會計師事務(wù)所管理辦法[N];中國財經(jīng)報;2004年

2 編譯 李虹;普華誠信危機依舊來臨[N];財會信報;2005年

3 記者 宋海蛟;誠信危機籠罩會計師行業(yè)[N];金融時報;2005年

4 盧博林;各界熱議違規(guī)會計師事務(wù)所受罰[N];深圳商報;2005年

5 ;2003年證券期貨相關(guān)審計市場分析[N];證券時報;2004年

6 記者　 李京;“百強”新評價注重質(zhì)優(yōu)人合[N];中國財經(jīng)報;2006年

7 記者　 于o，

本文編號：1357843