【摘要】：自從我國加入WTO以來，國際會計師事務所大舉進入我國市場，使我國會計師事務所面臨巨大的競爭壓力，，我國會計師事務所起步較晚，因此無論是從規(guī)模還是資本積累方面都與國際會計師事務所存在一定的差距。而國際會計師事務所在非審計服務領域的優(yōu)勢更加突出。審計服務發(fā)展到今天，審計服務市場已經處于一定的飽和狀態(tài)。而非審計服務以其潛在的廣闊的市場需求、高額收入，以及低風險成為吸引會計師事務所大力發(fā)展的項目。在后金融危機時代，隨著經濟的復蘇，企業(yè)的非審計服務需求加大，但是國際會計師事務所在提供非審計服務時所收取的費用較高，使企業(yè)逐漸轉向國內會計師事務所，因此我國的會計師事務所應趁此努力開展非審計服務，增加會計師事務所的資本積累以及應對風險的能力，提高我國會計師事務所的競爭能力。 湖南廣昊會計師事務所有限公司（以下簡稱廣昊事務所）是一家位于長沙的，具有從事會計、審計、稅務等專業(yè)服務的中介機構。隨著長沙審計服務市場的日趨飽和，會計師事務所在審計市場上的競爭的日趨激烈，作為中小型會計師事務所的廣昊事務所開始出現(xiàn)服務收入萎縮等現(xiàn)象。因此面對復雜多變的外部環(huán)境，廣昊事務所如何抓住機遇，大力發(fā)展非審計服務成為廣昊事務所增加服務收入的關鍵。本文在對廣昊事務所進行深入調研的基礎上，從宏微觀層面考察了其拓展非審計服務的必要性與可行性，并針對其特點對該所如何拓展非審服務提出了思路，確保其在激烈的競爭中不斷壯大。進而為我國中小型會計師事務所的拓展非審計服務作出有益探索，同時對其它相似中介服務機構的發(fā)展有一定的借鑒作用。
[Abstract]:Since China's entry into the WTO, the international accounting firms have entered the Chinese market on a large scale, which makes the accounting firms in our country face enormous competitive pressure, and the accounting firms in our country have started relatively late. Therefore, there is a certain gap between international accounting firms and international accounting firms in terms of scale and capital accumulation. The advantages of international accounting firms in the field of non-audit services are more prominent. Audit service develops to today, audit service market is already in certain saturation state. Non-audit services have attracted the development of accounting firms because of their potential broad market demand, high revenue, and low risk. In the post-financial crisis era, with the recovery of the economy, the demand for non-audit services of enterprises increases, but the fees charged by international accounting firms in providing non-audit services are higher, which makes enterprises gradually turn to domestic accounting firms. Therefore, Chinese accounting firms should take advantage of this to develop non-audit services, increase the capital accumulation of accounting firms and the ability to cope with risks, and improve the competitiveness of accounting firms in China. Hunan Guang Hao Accounting firm Co., Ltd. is located in Changsha, with professional accounting, audit, taxation and other intermediary services. With the increasingly saturation of the audit service market in Changsha, the competition of accounting firms in the audit market is becoming more and more fierce. As a small and medium-sized accounting firm, Guang Hao firm has begun to shrink its service income and so on. Therefore, facing the complex and changeable external environment, how to seize the opportunity and vigorously develop non-audit services has become the key to increase service revenue. Based on the in-depth investigation of Guang Hao firm, this paper investigates the necessity and feasibility of expanding non-audit service from macro and micro level, and puts forward some ideas on how to expand non-audit service in view of its characteristics. Make sure it grows in fierce competition. Then it makes a beneficial exploration for the expansion of non-audit services of small and medium-sized accounting firms in our country, and at the same time, it can be used for reference for the development of other similar intermediary service organizations.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

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