本文關(guān)鍵詞： 中小事務(wù)所 SWOT分析理論 差異化戰(zhàn)略 多元化戰(zhàn)略　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：自從1980年我國的注冊會計師制度恢復(fù)以來，我國的注冊會計師行業(yè)正在不斷進(jìn)行著突飛猛進(jìn)的發(fā)展。經(jīng)過30多年的努力，注冊會計師行業(yè)不斷的進(jìn)行著自我的完善和發(fā)展，同時對我國經(jīng)濟(jì)建設(shè)快速的以及穩(wěn)步的發(fā)展，深化改革，完善社會主義的經(jīng)濟(jì)體制起到了很好的推動作用。 無論從我國目前的市場經(jīng)濟(jì)的客觀要求、還是從我國的經(jīng)濟(jì)發(fā)展的實際狀況講，我國中小會計師事務(wù)所主要為服務(wù)于中小企業(yè)，中小企業(yè)的快速發(fā)展為中小會計師事務(wù)所的發(fā)展提供了一個廣闊的市場，因此中小會計師事務(wù)所的發(fā)展是我國市場經(jīng)濟(jì)發(fā)展的必然產(chǎn)物，同時也是我國經(jīng)濟(jì)健康發(fā)展的必要的條件。 鑒于中小會計師事務(wù)所發(fā)展迫切需要，如何發(fā)展和壯大中小會計師事務(wù)所，，如何分析中小會計師事務(wù)所的各種的優(yōu)勢、劣勢、機(jī)會和威脅，如何制定適合中小會計師事務(wù)所的發(fā)展的戰(zhàn)略是當(dāng)今中小會計師事務(wù)所面臨的首要的問題。 本文在運(yùn)用SWOT分析方法分析以及波利的五力分析模型分析了我國中小會計師事務(wù)所的宏觀環(huán)境、行業(yè)環(huán)境的基礎(chǔ)上分析了中小會計師事務(wù)所具有的外部環(huán)境中的機(jī)會和威脅以及內(nèi)部的環(huán)境的優(yōu)勢和劣勢。在分析的基礎(chǔ)上提出來我國中小會計師事務(wù)所可以實施的差異化、多元化戰(zhàn)略，并在提出了實施這些戰(zhàn)略的必要性以及具體的保障措施。為我國中小會計師事務(wù)所的發(fā)展提供了可以參考和借鑒的結(jié)論。
[Abstract]:Since 1980, China's CPA system has been restored, the CPA industry in our country is constantly developing by leaps and bounds. After more than 30 years of efforts. The CPA industry is constantly improving and developing itself, at the same time, it has played a good role in promoting the rapid and steady development of our country's economic construction, deepening the reform and perfecting the socialist economic system. Whether from the objective requirements of our current market economy or from the actual situation of our country's economic development, small and medium-sized accounting firms in China mainly serve small and medium-sized enterprises. The rapid development of small and medium-sized accounting firms provides a broad market for the development of small and medium-sized accounting firms, so the development of small and medium-sized accounting firms is the inevitable outcome of the development of market economy in China. At the same time, it is also a necessary condition for the healthy development of our economy. In view of the urgent need of the development of small and medium-sized accounting firms, how to develop and strengthen small and medium-sized accounting firms, how to analyze the various strengths, weaknesses, opportunities and threats of small and medium-sized accounting firms. How to formulate a strategy suitable for the development of small and medium accounting firms is the most important problem facing them today. This paper uses SWOT analysis method and Polly's five-force analysis model to analyze the macro environment of small and medium-sized accounting firms in China. On the basis of the industry environment, this paper analyzes the opportunities and threats in the external environment of the small and medium-sized accounting firms, as well as the advantages and disadvantages of the internal environment. On the basis of the analysis, it is put forward that the small and medium-sized accounting firms in our country can be realized. The difference of giving. Diversification strategy, and put forward the necessity of implementing these strategies as well as specific protection measures, for the development of small and medium-sized accounting firms in China to provide a reference and reference conclusions.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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