發(fā)布時間：2018-08-24 16:20

【摘要】：伴隨“做大做強(qiáng)”戰(zhàn)略的深入實(shí)施,合并成為多數(shù)事務(wù)所規(guī)�；l(fā)展的重要途徑,對于合并相關(guān)問題的研究不僅關(guān)系到對現(xiàn)有事務(wù)所合并質(zhì)量的考察,為政策監(jiān)管提供參考,也關(guān)系到對未來事務(wù)所合并的指引,及時調(diào)整發(fā)現(xiàn)的問題,保證做大基礎(chǔ)上實(shí)現(xiàn)真詎的做強(qiáng)、做精、做�！，F(xiàn)有文獻(xiàn)對我國事務(wù)所合并動因及影響的研究已形成了一定的積累,但是對于合并后整合效果的直接研究并不是很多,且多集中于制度安排層面,本文期望通過對可觀測數(shù)據(jù)的分析,透過事務(wù)所的制度層面,直接從實(shí)施效果上考察合并后事務(wù)所是否真正實(shí)現(xiàn)了有效的整合與科學(xué)發(fā)展。 本文主要采用案例研究的方式,基于國富浩華會計師事務(wù)所合并前后的相關(guān)數(shù)據(jù)和文字說明,綜合運(yùn)用不同的分析指標(biāo),通過收益與風(fēng)險的視角,分別提出理性假設(shè)預(yù)期,再以具體數(shù)據(jù)進(jìn)行驗(yàn)證,考察國富浩華合并后完善統(tǒng)一的制度下是否真正實(shí)現(xiàn)了收入與風(fēng)險的整合管理。寫作結(jié)構(gòu)大致安排如下：首先,對國內(nèi)外合并動因、合并影響以及合并整合相關(guān)的文獻(xiàn)進(jìn)行梳理,選取實(shí)質(zhì)整合效果考察作為論文的出發(fā)點(diǎn)；繼而,對國富浩華的發(fā)展歷程及顯性合并成果進(jìn)行趨勢分析,大致觀察合并后的發(fā)展效果；在此基礎(chǔ)上,以事務(wù)所的視角將合并后收益與風(fēng)險的變化最終落腳為審計收入的提升與審計風(fēng)險的控制整合,分別從總體審計收入、審計收入構(gòu)成、客戶選擇謹(jǐn)慎度、CPA檢查風(fēng)險以及審計風(fēng)險控制效果五個方面設(shè)定假設(shè),分析數(shù)據(jù)進(jìn)行驗(yàn)證；最后,通過上文假設(shè)驗(yàn)證的結(jié)果,匯總國富浩華合并過程中展現(xiàn)出來的經(jīng)驗(yàn)與不足,有針對性地提出相關(guān)改進(jìn)建議。 研究認(rèn)為,我們應(yīng)當(dāng)理性對待事務(wù)所合并后收入總水平的驟然增加,合并帶來的規(guī)模擴(kuò)大、人員翻番、收入疊加、排名躍進(jìn)等固然短期內(nèi)迅速提升了事務(wù)所的行業(yè)知名度,但長遠(yuǎn)的發(fā)展有賴于這種大的框架能否得到核心實(shí)力的支撐。行業(yè)專門化是最為直接而穩(wěn)妥的實(shí)力培養(yǎng)途徑,事務(wù)所在合并之前應(yīng)當(dāng)對參與合并各方的內(nèi)部與外部行業(yè)專長有大致的了解,沿行業(yè)線整合,強(qiáng)化現(xiàn)有行業(yè)專長,同時注重合并以后強(qiáng)化行業(yè)專門化的優(yōu)勢,對參與合并事務(wù)所原有內(nèi)部行業(yè)專長領(lǐng)域做重點(diǎn)的關(guān)注與發(fā)展,保證原有優(yōu)勢行業(yè)不丟失,并集中資源開發(fā)潛在專長行業(yè),通過專長優(yōu)勢的積累不斷在行業(yè)內(nèi)擴(kuò)大影響,實(shí)現(xiàn)跨越式發(fā)展。風(fēng)險管理方面,事務(wù)所在合并之初應(yīng)當(dāng)及時建立起統(tǒng)一的客戶管理機(jī)制,完善對新客戶的質(zhì)量評價方法,特別要審慎評判新承接ST客戶的潛在風(fēng)險水平,同時穩(wěn)健地控制由于迅速承接大規(guī)�？蛻艨赡軒淼牟贿m應(yīng)性風(fēng)險；對合并引入的原有客戶也要及時進(jìn)行風(fēng)險評價,剔除潛在風(fēng)險較高的客戶,實(shí)現(xiàn)合并后客戶風(fēng)險水平的統(tǒng)一管理；在控制客戶質(zhì)量的基礎(chǔ)上,應(yīng)當(dāng)加強(qiáng)對檢查風(fēng)險的控制整合,注意合并前后分所之間CPA工作的控制與整合,強(qiáng)化分所間的業(yè)務(wù)互換與CPA交流,關(guān)注分所間的風(fēng)險控制實(shí)施效果差異,使事務(wù)所的制度、資源等在合并后實(shí)現(xiàn)實(shí)質(zhì)上的一體化。此外,事務(wù)所規(guī)模做大以后,信號傳遞機(jī)制效果加強(qiáng),審計失敗對事務(wù)所的影響作用更為深遠(yuǎn),事務(wù)所在做大以后要更加堅定獨(dú)立客觀的立場,保持充分穩(wěn)健的意見出具態(tài)度,在“做大”以后科學(xué)、穩(wěn)步、高質(zhì)量地“做精”、“做�！�、“做強(qiáng)”。
[Abstract]:With the in-depth implementation of the "bigger and stronger" strategy, merger has become an important way for the large-scale development of most firms. The study of merger-related issues is not only related to the inspection of the quality of existing firms merger, but also related to the guidance of future firms merger, timely adjustment and discovery of problems. The existing literature has accumulated a certain amount of research on the motivation and impact of the merger of China's firms, but the direct research on the effect of the merger is not very much, and more focused on the level of institutional arrangements. This paper expects to analyze the observable data, through the transaction. At the institutional level, the paper examines whether the merged firms have achieved effective integration and scientific development directly from the implementation effect.
Based on the relevant data and written explanations before and after the merger of Guofu Haohua Accounting Firm, this paper uses different analysis indicators to put forward rational assumptions and expectations respectively from the perspective of income and risk, and then verifies them with concrete data to investigate the perfection and unification of Guofu Haohua Accounting Firm after its merger. The structure of the paper is as follows: Firstly, the motivation of mergers, the impact of mergers and the literature related to mergers and integration at home and abroad are sorted out, and the effect of substantive integration is selected as the starting point of the paper; secondly, the development process and the results of dominant mergers and acquisitions of Guofuhaohua are tended. On this basis, the change of profit and risk after the merger is ultimately settled in the promotion of audit revenue and the control and integration of audit risk from the perspective of the firm, respectively, from the overall audit revenue, audit revenue composition, customer choice caution, CPA inspection risk and audit risk control. Five aspects of the effect of hypothesis, analysis of data to verify; finally, through the above hypothesis test results, summarize the experience and shortcomings of the merger process of Goodrich Haohua, put forward relevant recommendations for improvement.
The research suggests that we should rationally treat the sudden increase of the total income level, the expansion of the scale, the doubling of personnel, the overlapping of income and the leap of ranking of the firms after the merger. Specialization is the most direct and safe way to cultivate strength. Before the merger, firms should have a general understanding of the internal and external industry expertise of the parties involved in the merger, integrate along the industry line, strengthen existing industry expertise, and pay attention to the advantages of strengthening industry specialization after the merger, and specialize in the original internal industry of the firms involved in the merger. Focus on long-term development, ensure that the existing industries do not lose their advantages, and focus on resources to develop potential industries, through the accumulation of expertise advantages in the industry to expand the impact of continuous development by leaps and bounds. Customers'quality evaluation methods should be especially prudent in judging the potential risk level of new ST customers, while steadily controlling the inadaptability risk caused by rapid large-scale customer acceptance; and timely risk assessment should be carried out for the merged original customers, so as to eliminate the customers with higher potential risk and realize the customer risk after merger. On the basis of controlling customer quality, we should strengthen the control and integration of inspection risk, pay attention to the control and integration of CPA work between branches before and after merger, strengthen the business interchange and CPA exchange between branches, pay attention to the difference of risk control implementation effect between branches, and make the system and resources of the office real after merger. In addition, the effect of the signaling mechanism is strengthened after the size of the firm is enlarged, and the impact of audit failure on the firm is far-reaching. After the firm is enlarged, the firm should be more firm, independent and objective, maintain a full and steady attitude, and do it scientifically, steadily and with high quality. "Be careful", "be specialized" and "be strong".
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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本文編號：2201357