新时代会计师事务所品牌建设的困境与策略--基于1389份调查问卷的分析  

Difficulties and Strategies for Brand Building of Accounting Firms in New Era

作　　者：俞明轩[1,2] 温伟荣 鲍明龙 

机构地区：[1]中国人民大学政策科学研究中心 [2]黑龙江省注册会计师协会

出　　处：《中国注册会计师》2023年第6期26-35,3,共11页The Chinese Certified Public Accountant

基　　金：中国注册会计师协会资助课题中期成果。

摘　　要：随着我国经济步入高质量发展时代,品牌建设已成为国家层面的顶层设计和整体战略。为深入了解现阶段我国注册会计师行业品牌建设现状,本文采用问卷调查法,对会计师事务所品牌化发展情况进行了调查与分析。结果发现:一方面,会计师事务所普遍已经认识到品牌建设的重要性,并逐步开展了品牌建设的实践与探索,但其品牌的美誉度、知名度和价值贡献度与市场预期相比还存在一定的差距;另一方面,品牌化水平因地区差异和事务所规模呈现不平衡的发展现状,整个行业全面深入地推进品牌建设存在诸多难点。基于目前会计师事务所品牌建设面临的困境,本文提出了若干建议与策略,以期为在推进中国式现代化中注册会计师行业品牌化的高质量发展提供借鉴。Difficulties and Strategies for Brand Building of Accounting Firms in New EraBy conducting questionnaire surveys and analysis of the brand building of accounting firms,this article finds that,on the one hand,accounting firms have generally realized the importance of brand building and gradually explored and practiced the brand building,but there is still a gap between the reputation,recognition and value contribution of their brands and the market expectations.On the other hand,because of location in different regions and different firm sizes,the brand building develops unevenly,and there are various difficulties in comprehensively and thoroughly promoting the brand building of the CPA profession as a whole.Based on the difficulties faced by the accounting firms in brand building,this article proposes some suggestions and strategies,which can serve as reference for the high-quality development of brand building of the CPA profession in the Chinese path to modernization.

关 键 词：品牌建设 会计师事务所 问卷调查 

分 类 号：F233[经济管理—会计学]