本土会计师事务所国际化发展路径探讨  

Approach to the Internationalization Development of Local Accounting Firms

作　　者：徐雅丽 Yali Xu(Nanjing University of Information Science and Technology,Nanjing,Jiangsu,210044)

机构地区：[1]南京信息工程大学,江苏南京210044

出　　处：《管理科学与研究（中英文版）》2022年第5期208-212,共5页Management Science and Research

摘　　要：随着我国深入改革开放,促进经济腾飞,本土企业不断扩大在海内外的投资规模,对基础会计服务的需求也相应增加,一定程度上为会计行业发展提供更多机遇。而随着经济全球化,我国对外开放程度加深,很多外国事务所进入中国市场,再加上国际“四大”长期垄断行业优质资源,国内所渴望突破阻力做大做强,将国际化视为发展目标。本文主要从我国事务所行业国际化发展状况入手,对行业人才、组织形式等多方面进行分析,发现所存在的问题,最后为行业的国际化成长提供建议。Along with the deepening reform and opening up of China and promoting economic soaring,local enterprises continue to expand the scale of investment at home and abroad.The demand for basic accounting services has also increased accordingly,providing more opportunities for the development of the accounting industry to a certain extent.With the economic globalization and the deepening of China's opening to the outside world,many foreign firms have entered the Chinese market.In addition,the international"big four"have monopolized high-quality resources in the industry for a long time,and the domestic desire to break through the resistance to become bigger and stronger,and regard internationalization as the development goal.Based on the analysis of the development status of internationalization in Chinese firms,this paper analyzes the existing problems of talents and organizational forms,and finally provides suggestions for the development of internationalization in Chinese firms.

关 键 词：会计师事务所 国际化 SWOT分析 

分 类 号：F23[经济管理—会计学]