论会计服务国际化的影响因素:以鉴证业务为例  

The Main Factors Affecting on Globalization of Accounting Service:the Case of Assurance Service

作　　者：胡波[1] 

机构地区：[1]中华女子学院管理学院,北京100101

出　　处：《中央财经大学学报》2010年第8期91-96,共6页Journal of Central University of Finance & Economics

摘　　要：会计服务国际化的主要影响因素是产业特质、所有权优势、市场机会和心理距离,它们分别对应着四个不同的研究视角:产业自身、企业的异质性、宏观环境以及政治文化因素,由此构成一个相对完整的分析体系。会计师事务所受到四个因素影响,形成具有专属性的国际化路径和进入模式。我国的本土事务所作为国际化的后来者,其国际化道路必然是一个渐进的过程。具备条件的会计师事务所可以采取控制程度较高的进入模式,而不具备条件的事务所则可以通过内向国际化加快国际化步伐。The main factors affecting the Globalization of Accounting service include industrial characteristics, ownership superiority, market opportunities and psychology distance. Accordingly there are four different research aspects that constitute an integrated analysis system which are industry, company＇s heterogeneity, macro environ- merit and political cultural factor respectively. Specific path of Globalization and entry mode are formed for Aecotmting Firm by the effect of the four factors. Chinese local Accounting Firm is the later ineomer of Globalization and its path for Globalization is gradual necessarily. High degree control entry mode can be used by mature Accounting Firm, and inner- Globalization entry mode can be used by other Accounting Firm.

关 键 词：会计服务 国际化 鉴证业务 会计师事务所 

分 类 号：F234.5[经济管理—会计学]