会计师事务所合并

中国特色的会计师事务所合并整合研究

Research on the Merger & Integration of Accounting Firms in China

会计师事务所合并的动因与绩效研究

Study on Accounting Firm Merger 's Reasons and Performance

本文首先介绍了会计师事务所合并的概述和相关理论。

This paper first describes an overview of accounting firm mergers and related theories .

会计师事务所合并问题研究论事业单位无形资产的会计处理方法

The Research on Consolidation between Public Accounting Firms Accounting treatment of public institutions ' intangible assets

我国目前的合并情况是政策驱动动机促使的会计师事务所合并案较多。

At present , in our country accounting firms merger are major the merge of policy driven motivation .

会计师事务所合并整合是我国社会主义市场经济快速发展、企业规模不断扩大的现实需要。

The merger and integration of accounting firms is the requirement of the rapid development of our market economy and the continuous enlargement of the enterprises ' scales .

阐述了会计师事务所合并的现状以及存在的问题，并进行了成因分析。通过收集相关数据，从侧面分析了会计师事务所合并对审计收费的影响。

Elaborated the current situation of the merge of public accountant firms and the problems existing , and analysis the causes , through the relevant data collecting , analysis the effects of merger of accounting firms on audit fees from a side .

然后对我国会计师事务所合并的动因进行了剖析，指出对规模经济的追求是合并的内在动因，市场发展的需求是合并的外在动因，行政管制力量是合并的特殊动因。

Then we conducts an analysis of the merger motivation , and points out that the pursuit of economies of scale is intrinsic motivation of the merger , market demand is its external motivation , while , executive control forces are special motivation .

本文以资源为基础的战略理论来分析事务所战略合并的不同类型以及所追求的目标，探索中国会计师事务所战略合并的发展趋势。

This article analysed the different sorts and aims of strategic merger of accounting firms by the strategic theory on the basis of resources , and tend to find out the development tendency of the strategic merger in accounting firms of China .

这为我国会计师事务所通过合并来优化审计市场结构，提高审计收费，改善审计质量提供了有力的经验证据；

The results suggest that large accounting firms ' audit fees are higher than small firms ' , and this conclusion provides strong empirical evidence for our accounting firms ' consolidation to improve audit market structure , to increase audit fees and to better audit quality ;

会计师事务所的战略合并趋势分析

Tendentious Analysis of the Strategic Merger in Accounting Firm

通过合并方式我国可以出现规模与四大相抗衡的大型会计师事务所，但是合并能否也带来国内所审计质量的提高，则是一个学术界和实务界都在探讨的问题。

By combining we can have the same scale accounting firms compared with the big four , but whether the merge can bring the audit quality improvement is the problem which academia and practice are explored together .

作为市场经济中的独立经营主体，会计师事务所希望通过合并获得更好的品牌、客户和技术资源，以获取市场和利益，实现规模经济效应。

As independent management body in market economy ', the accounting firms wishes to obtain a better brand , more customers and more advanced technological resources through the merge , share the market and the benefit , realize the economies of scale effect .

为了适应经济发展的要求，我国会计师事务所不断的进行合并来扩大规模以求来提高审计质量。

In order to follow the pace of Chinese economic development and provide better support to the Chinese economic society , Chinese accounting firms are expanding their scale to enhance audit quality .

本文从审计师更换、审计收费及会计师事务所多元化经营、会计师事务所的合并等几个角度出发，指出当前独立审计市场行为是影响独立审计市场绩效的重要因素。

Through studying the auditor changing , auditing charge , operating diversification and firm consolidation , the paper finds that the improper conduct influences the market performance seriously .

当然，要真正实现会计师事务所的做大做强，会计师事务所还要注重合并后的整合，学习国际四大的成功经验。

However , to become the real ' big ' accounting firms , Chinese accounting firms should focus on the integration of resources and management after acquisition or combination , learn the successful experience from the global Big Four .