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2016年11月,中注协发布了《会计师事务所品牌建设指南》(以下简称《指南》),并将其认定为事务所做大做强战略的重要组成部分。本文结合我国会计师事务所品牌建设现状,探讨《指南》对于我国事务所品牌建设的实际指导意义。一、文献回顾国内外学者关于会计师事务所品牌建设的研究并不多,很多学者研究了会计师事务所声誉问题。Francis(1999),Beatty(1989),B alvers(1988)等国外学者直接用国际
In November 2016, China AICPA released the “Guidelines for the Brand Construction of Certified Public Accountants” (hereinafter referred to as the “Guide”) and identified it as an important part of its strategy to make its business bigger and stronger. In this paper, the status quo of China’s accounting firm brand building, to explore the “Guide” for the practice of our firm brand building guidance. First, the literature review Domestic and foreign scholars on the brand building of accounting firms is not much research, many scholars have studied the issue of accounting firm reputation. Francis (1999), Beatty (1989), Bvers (1988) and other foreign scholars directly use the international