行业自律监管变革背景下会计师事务所品牌建设研究——基于2003—2022年百强事务所排行榜的视角  

Research on the Brand Building of Accounting Firms Under the Background of Industry Self-regulatory Supervision Reform——Based on the Ranking of the Top 100 Firms from 2003 to 2022

作　　者：杜彦宾 殷红 DU Yanbin;YIN Hong(Audit Office,Suzhou Vocational University,Suzhou 215104,China;Business School,Suzhou Vocational University,Suzhou 215104,China)

机构地区：[1]苏州市职业大学审计处,江苏苏州215104 [2]苏州市职业大学商学院,江苏苏州215104

出　　处：《苏州市职业大学学报》2025年第1期78-85,共8页Journal of Suzhou Vocational University

摘　　要：会计师事务所百强排行榜的演变体现了我国注册会计师行业自律监管的变革。以中注协发布的2003—2022年百强排行榜上的会计师事务所作为研究对象,从事务所规模与效益、分所治理、质量管理、国际化进程和信息化建设的角度,探讨我国公共会计行业存在的问题。研究发现,在行业自律监管不断细化强化的背景下,会计师事务所要想提升在百强榜上的排名进而树立良好的品牌声誉,应当以核心业务为基石,积极拓展多元业务,同时加强质量管理和内部治理,加快国际化进程和信息化建设。从行业自律监管变革的视角研究会计师事务所品牌建设路径,为会计师事务所加快内涵质量建设和监管部门细化、强化监管措施提供了借鉴参考。The evolution of the ranking of the top 100 accounting firms reflects the changes in the self-regulatory supervision of certified public accountants in China.Taking the accounting firms on the top 100 rankings released by the Chinese Institute of Certified Public Accountants(CICPA)from 2003 to 2022 as the research samples,this paper explores the problems existing in China’s public accounting industry from the perspectives of firm size and efficiency,branch governance,quality management,the process of internationalization,and the construction of informatization.Findings show that under the background of continuous refinement and strengthening of industry self-regulatory supervision,in order to improve their rankings on the top 100 list and establish a good brand reputation,accounting firms should take core business as the cornerstone,actively expand diversified business,strengthen quality management and internal governance,and accelerate the process of internationalization and informatization.This paper studies the brand building path of accounting firms from the perspective of the reform of industry self-regulatory supervision,providing reference for accounting firms to accelerate the construction of connotative quality and for regulators to refine and strengthen regulatory measures.

关 键 词：行业自律监管 会计师事务所 品牌建设 

分 类 号：F233[经济管理—会计学]