（会计学专业论文）我国会计师事务所发展策略研究.pdf

i abc defgh i j1kl mn opqfgh r stmnc uv wxyzw 67 ab cdefb gh wie 1 jk lmno pqrstu vwxy z 67 jkz z x5 w c w x 7 v c o z ir w 5 j swot fi fl e 67 8 67 0 1 1 f 8 abecd fbegh8 i fi x b f v z 67 z 8 wx 6x gc swot 67 ii abstract the influence of international four big accounting firms spreads the whole world after our country allowed five 2001 four big to set up the representative office in a big way in our country in 1983 it raised our country chartered accountant s disciple of a master level promoted our country accounting firm development but simultaneously also gave our country accounting firm to bring the great challenge not only our country accounting firm is facing between the domestic same profession competition moreover is also facing with the overseas accounting firm brutal competition therefore i think only carefully examine our country accounting firm development earnestly the present situation the inferiority the threat and the superiority the opportunity clearly recognized is at with the international same business s disparity positive should to can make use of favorable conditions and avoid unfavorable conditions inquired into goes abroad on a diplomatic mission our country accounting firm health vigorous development each kind of effective strategy expected is helpful in provides the reference for the further correlation research the thesis discusses in six parts on the base of summarizing the existing domestic and foreign main research results introduced the swot analysis the economies of scale the scope economy and the brand theory and have analyzed it separately with the accounting firm development relations introduced briefly five big the development course has analyzed it in aspect and so on disciple of a master quality formalization merge service multiplication globalization enlightenment has analyzed our country accounting firm present situation the inferiority and the threat and the superiority and the opportunity from the formalization the multiplication strengthen the office interior to govern and to deepen the strategic four aspects has discussed domestic accounting firms healthy development effective strategies finally i think domestic accounting firms under some relative policies inspiration will glow the full of vitality inevitably key words our country accounting firm swot analysis development strategy 1 2abcde fg hijk lm 1nabcop qrgstuvwid xyz w i ab cd ee fg4hqrgstuvwijklm aw ijn o1p wqirkls tuv1wx yz m i wq 8 g i lm1 8 um ui dxt k k h no e 1 37 9 9 9 9 55556666 s d 67e o h j167n o c p c j167 c 0123 45 67c9 abc defgh i j1kl mn opq fgh r stmnc de af b opc de mn f gr1 h r i j kc lm no pq1orkc rst uvw p r xyz w 8o i fl a g 1 ab c c w 0123 q def8 i gfi fhi j jkc uv yzw 67 ab cdefb g h wie 1 jk olmno pq rstu vwxy z 67 jkz c h i k 1 l6 mt n n o i fi pq rsy n n x tuv w cuv 67 wxz fi fl yz x 67 kgh n n x q fi 2 37 fl 8zs 67 fi fl 8 y 67 fi fl e 8x5 w 67 c x 67 wifab o x z 67z yz 8zs 6 67 i m w lmz 1 7 d 0123 z z 01de mn c 9 9 9 9 67 cnarasimhan u zs 8francis stokes r 8erc 8 a5 x x c b 2006 px c e de 01 w f r n fhi jk8 1 z c c gfi 01 y 71 ab y cpb x f x c 6 7o c 4 37 swot c gh 2002 i wto o w ab x mn rjk mn l6jk po n 5 fl f u j5 mt 01 m 0123 8n f uio r 5 p q 0123 o rs t xzs u v dep 5wc fbegh8 i fi x b 9 v y z 67 8 fl c or fl n w i q1 xd r c e 8 rsc 7 c f8q1 c c c 1 1 de 9 p3 c j 2 i fl w e f 8dqrs r 0 i t x c pq1 h o e c q1 e e 2 r 8o rs we 6 w c fi fl 9 q1 e 8q1 z q f n c c i h fb 1 w kli hj 9 w q1 e k c fg mn z j1i d d5 w abcvr w e cdkljkmn ab8r d n cdt a w c y r 1 d i 1 u cuv t01de 9 c mn q y m c h z c 1854 c 45 william cooper c6 45 78 m 4578 cooper brothers c 1898 9 h 9 y 9 78 s lybrand ross brothers and montgomery c coopers 2 u c 1979 md 5 ec2002 xf e e xf 1 c2008 i x 281 2007 i 14 0 c zq 155000 cc e xf k g z 460 c 12000 q c2 55556666 deloitte touche tohmatsu 0000 1868 deloitte s 1890 deloitte dever griffiths s 1895 haskins uq w q xy 1ir z d j g h a nlmc1955 aaaa bbbbccccddddeeee uxl m n 7oo pq rs 8 01 m c fl i q r ihzsc t u vw xyfi ir zg h 01 67 a z z c y ah i o q ux 01 c i zfgfi x 1 h i 5j ci g 9 a 1 a 1k dq c ik yz f 1 d 0123 pq w jk mn i 67 c 15 37 ffff gggg p cd st xz f de ep c s p3 u cq j1 mnq znq c s 1 1c h w c7 9 c i 9 x z 8 x 8 c x c c c c8 q c x c c c cc c 67 5 c 67 q1 o 1 k cx y j w z c x kl c y de z 2 1 z p 1cqc j h c v l i p h co l r 6 e r kl y 5 x j1 cc hhhh iiiijjjjgggg 1 de op 1 c 1 q uv j 1 1 c x p yz rc g g r 9 z6 u lm k1 67 1 gfi uvab a c 5 7j w 2 x a 16 37 c ab y x k c l 71 b b xq1 i lmc b gfi uv 1 n c j y o w w 1 mnjk 1 zj c 6 j gfi uv 1 x 2 j s 1 c 5 uf 67c c 1uv uv1 8q 7 w zn c 2 vy1 c 7 c i 9 m o 1 x m u j u v u kc zq1 m8 q1 67 i 9 1 c q1 1 cod r c vh 1 1 c 9zr 1 x o 1 w 6 7 j c c u 1 1 w p gfi uv1 z 67 91 g hi 9 jk9 lm nopqrst uvwxy 19 37 hp fi j fi c e c w k i f8 1 u 1 rj fi gfi u v kcuv c c uv 1 ab 1 e j 1gfi uvg 1 i 67b fgabc kkkkhhhhwwwwxxxxyyyyzzzz l y 01 89 x o z 01 7 c l o 5j c o o j1i c l cdoxz 1cf 01 5j cf c 6 q z 01 1 z f889 x c l q o q o j1i 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x z y e f y d y 8vr y j r 5 c fi g h j 1 1 t yz c o i ql f x2f cv 9 fl y d o zg e 89 j1 d ux z 89 h c 8 oc z s czr u rc5 y q1q 5 f r5j 5 x w ab qu ghc i i r 5 gfi p 01q z cq 1 7 f 5 i mnq 01 c 8 8 8 8 hhhh ssssgggg vvvvwwww qqqq 24 37 md q1l f 5 y c mn y q1d df rg 67cq1 x x w tfg k r1 q i1 w 88 q11 7 95 rcq1 67 x w w c 67 t w ab hw o o 7 w b hw o j og czr x 5x e r x f j u c i 6 8 w x xzi 1 lx 1 x 3 s z8 j q c xz c p c n z 1 3 1 f8 c gfi 89 i gfi 89eq1 cp fn c fb c n c z lm 61 c l y 8 a ccf ez a i x tjx8kl i3 fb 6 nc c 5 ck xx pj1 ckl z fi 67rsczr z bz x o c j fi j x 01de u d eo cklf j d d f h cuv 5j 67 gh c o u dec aaaa8888 bbbb66667777 ccccddddeeeeffffgggg g cq gfi x i j uv gfi 23 tv frw e c zn 67 x6 gfi fi gfi gfi gfi n r y z gfi c 8888hhhhiiii66667777 jjjjkkkk llllmmmm 23 z i c kr i 89 i x cdgfi gfi m c 9 h cq j gfi 7i r dq fi j g8 g8 dq gfi 23 q l i cd x d z c l k mnfbc 27 37 y b de 67 6 7 i c i67 dfl 7kab q k j 67 h 67x f m1 nl k 1 67 o 1 i mnfbc de tde j c 8 8 8 8 hhhh oooo i 1 1 xv d 1 w q 8 k 1 abcvr zn 67 ak ab cp e 1 d 7 1 w x 1w c nnnnooooppppqqqqeeeeffffrrrrsssstttt7777 gfi uvw b if89d kc 6cdi c c 5jf c t q d 8 cp y 1 c89 8 cp q t j 89 cq lm q c vr qn 3 fi j g8c sq1 j g8h i gfi c n 3 e fg 89c j g8 x 2dq zn 67 z h gfi c 8 8 8 8 llll mn n z x ygfi 8 9 jxc n gfi 89 c gfi 89c pq1 i z fi c gfi 89 t f cp8n z fi c gfi 89 rcq ej 89 ctse e89 i gfi e 89 ceq n 89 c vr qn fi q 45 m w 9c i od 30 37 qn f8x i f8 45 c n cdg f8 fl f8