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随着国内及世界经济的飞速发展,除了传统的诉讼业务,律师提供的法律服务种类呈现出多元化、复杂化的发展趋势,业务量也呈现出井喷式的增长,随之而来的是律师人数的快速增长、各地律师事务所的不断涌现与扩张以及行业内部的激烈竞争。自1983年我国第一家律师事务所挂牌成立以来,现在全国范围内律师事务所已达2.4万余家,较四年前增长了20%。任何企业的发展都与财务管理密切相关,成本核算是企业财务管理的重要组成部分,关注成本并且合理控制成本关系到律师事务所的最终收益。相对于外部法律服务市场的急剧扩张,律师事务所的内部管理特别是财务成本管理方面尚处于探索阶段,缺乏符合律师事务所经营特点且行之有效的成本核算方法。因此,如何能在激烈竞争的市场中脱颖而出,为社会公众提供优质法律服务的同时实现律师事务所盈利的目的是各律师事务所管理者们重点关注的问题之一。
With the rapid development of the domestic economy and the world economy, in addition to the traditional litigation business, the types of legal services provided by lawyers show a diversified and complex trend of development. The volume of business is also showing a spurt of growth, followed by lawyers The rapid growth of the number of law firms throughout the emerging and expanding as well as the intense competition within the industry. Since China’s first law firm was listed in 1983, more than 24,000 law firms nationwide have now been established, an increase of 20% over four years ago. The development of any business is closely related to the financial management. Cost accounting is an important part of the financial management of an enterprise. Paying attention to the cost and controlling the cost reasonably are related to the final income of the law firm. Compared with the rapid expansion of the external legal services market, the internal management of the law firms, especially the financial cost management, is still at an exploratory stage. There is a lack of cost accounting methods that are in line with the operating characteristics of law firms. Therefore, how to stand out in the fiercely competitive market, provide legal services to the public and realize the profitability of law firms are one of the key issues that all the law firm managers focus on.