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为了应对中国会计与审计市场日益激烈的竞争,中国的会计师事务所出现了采用加盟战略、通过成为四大以外的其他国际会计公司成员所(称之为其他国际成员所)的方式谋求发展的模式。加盟战略是否能够真的提高会计师事务所的竞争力?本文根据1998~2010年中国A股市场数据,采用实证研究的方法,将事务所区分为四大、其他国际成员所和本土所3种类型,对比研究加盟战略的实际效果,为国内会计师事务所的发展战略选择提供更科学的依据。研究表明:采用加盟战略的其他国际成员所在审计质量方面确实上升了一个台阶,与“四大”已经很接近,品牌效应方面几乎达到相同的市场认同度,市场持续表现出对其他国际成员所的偏好与认可。采取加盟战略之后,其他国际成员所仍然应当持续提高专业服务质量,不断完善审计技术,这样才能使得加盟战略的效果更加持久。
In response to the increasingly fierce competition in China’s accounting and auditing markets, Chinese accounting firms have come up with models that seek to grow by adopting affiliate strategies and becoming members of other international accounting firms (known as other international affiliates) outside the Big Four. . Affiliate strategy can really enhance the competitiveness of accounting firms? This article from 1998 to 2010, China A-share market data, the use of empirical research methods, the firm is divided into four major, other international member institutions and three types of local , Comparative study of the actual effect of affiliate strategy for the domestic accounting firm’s development strategy to provide a more scientific basis. The research shows that the audit quality of other international members adopting the affiliate strategy has indeed risen to a level that is close to the “big four” and has almost reached the same market acceptance in terms of brand effect. The market continues to show a positive effect on other international members The preferences and recognition. After adopting the affiliate strategy, other international members should continue to improve the quality of professional services and constantly improve the auditing technology so as to make the affiliate strategy more lasting.