论文标题:香港中小型会计师事务所在大陆和香港的发展对策研究
Development and Strategic Analysis of Small and Medium Size Hong Kong CPA Firms in Hong Kong and Mainland
论文作者 梁凤翔
论文导师 刘国常,论文学位 硕士,论文专业 会计学
论文单位 暨南大学,点击次数 186,论文页数 54页File Size2938k
2003-03-01论文网 http://www.lw23.com/lunwen_1089692/ 世界贸易组织;注册会计师;会计师事务所;大陆市场
World Trade Organization ("WTO");Certified Public Accountant ("CPA");CPA firm;Business Market in Mainland China
近年来，香港经济不景。与此同时，大陆加入WTO。香港会计界正面对严峻的挑战和机遇，特别是香港中小型会计师事务所更需要面对大型国际会计师事务所的激烈竞争及资源短缺等问题，其执业环境变得愈来愈困难。本文针对香港中小型会计师事务所，探讨其现状与发展方向，对如何在众多竞争对手和多变的环境中突围而出，尤其是开拓大陆市场，找出相应的对策。本研究采用资料搜集形式辅以问卷调查，结果反映出大部份香港中小型会计师事务所的员工人数及业绩都比不上过往；而业务范围仍保持传统审计、税务、会计记帐、公司秘书等服务模式；有四成以上的回应者认为大陆入世会对其业绩有正面影响；有三成以上回应者表示会到大陆执业；而若考虑到大陆执业，回应者称主要的考虑因素为与内地客户等之联系、对大陆的了解及资金等，至于改善业绩，回应者说主要会考虑与其它事务所合并、转移本地业务范围及重点、裁员减薪、减低服务收费、北上开拓业务等。
In these few years, Hong Kong is encountering an economic downturn. At the same time, China entered into WTO. Hong Kong accountancy profession is at such a critical challenging edge that running their business becomes harder and harder. It is especially true for small and medium size local CPA firms that also have to face keen competition from international CPA firms and resources shortage problems. The thesis targets at small and medium size Hong Kong CPA firms, searches for strategies to override other competitors and the changing environment. The research information is based on primary and secondary data gathered from replies of questionnaires and other sources. Replies of questionnaires reflected that the business results of the majority small and medium size Hong Kong CPA firms are not as good as before - no increment both in number of staff and business turnover. Scope of services provided are still typical types, i.e. audit, taxation, book-keeping and company secretarial services, etc. More than 40% of the replies claimed that they would benefit after China entered into WTO. Around 30% of the replies showed interest in expanding their business to China. The factors they will consider included relationship with mainland clients and others, understanding of China cultures and policies and availability of capital, etc. The strategies they will consider in improving their business results are merging with other CPA firms, expanding scope of services, cutting down number of staff, lowering down salary level, reducing services fee and developing their business in China market, etc.
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