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作 者:王纪录
机构地区:[1]商丘工学院管理学院
出 处:《中国注册会计师》2018年第1期46-49,共4页The Chinese Certified Public Accountant
摘 要:证券审计市场是以上市公司、具有证券审计资格的会计师事务所和审计服务为基本要素的交易市场。在会计信息技术不断加强的大背景下,会计师事务所应依托先进的信息技术,制定出更为科学、系统、高效的营销管理政策,为上市公司提供更加优质、高效的服务。本文基于会计师事务所审计主体的视角,分析了证券审计市场的基本特征及会计师事务所的营销环境,从产品组合、价格策略、过程控制、有形展示等多个角度阐述了证券审计市场的营销管理策略和方法研究。The market for securities-related audit service s is characterized by the basic components of listed companies,accounting firms with the qualifications to conduct securities-related services and the audit services provided by accounting firms.In the wider context of continuously evolving accounting information technologies,the accounting firms should rely on advanced information technologies to develop more scientific,more systematic and more efficient marketing management policies and provide better and more efficient services to the listed companies.From the perspective of accounting firms,providers of audit services,this article analyzes the basic characteristics of the market for securitiesrelated audit services and the marketing environment and illustrates the marketing management strategies and methods from the perspectives of product portfolios,pricing strategies,process control and tangible display.
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