会计师事务所客户特征研究毕业论文.docVIP

本 科 毕 业 论 文 题 目 会计师事务所客户特征研究 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师 摘 要 随着经济的发展，我国注册会计师行业加快了与国际接轨的步伐，“四大”会计师事务所也加快了我国审计市场的扩张。凭借自身的卓著声誉和雄厚实力，“四大”在全球资本市场中扮演着重要的角色并赢得了广大客户和投资者的青睐。最近几年，“四大”在中国审计市场上的发展颇为迅猛。但是在西方国家，由于近年来的诉讼爆炸和巨额的赔偿个案，使得“四大”在挑选客户时非常谨慎，在中国这样一个诉讼环境较为宽松的新兴市场，他们是否会放松这种职业谨慎，于是对此我们做了研究。“四大”在我国的审计市场上已经表现了其独特的特征，被其审计的客户也具有一定的特征。 本文在理论上对事务所选择偏好，市场竞争，行业专长等等方面，对事务所选择客户的影响因素进行分析。其次，也研究了客户选择事务所的标准与策略。在这些基础上，从几个方面整理出了“四大”客户的特征。 关键词：Abstract With the development of economy, our countrys CPA industry to speed up the pace with international standards, Big Four accounting firms have also accelerated the expansion of the audit market. With their great reputation and solid strength, the big four play an important role in the global capital markets and won the majority of customers and investors. In recent years, the big four the big four in China audit market developing very rapidly. But in Western countries, due to recent litigation explosion and huge compensation cases, the big four” extremely cautious in the selection of clients, In China, such a litigious environment relatively loose emerging markets, Whether they will relax this occupation cautious, So that we did a study. Big Four auditing market in China has demonstrated its unique characteristics, by their audit clients with certain characteristics. Based on the theory of firm preference, market competition, industry expertise, etc.), choose the client to firm the influence factors of the analysis Secondly, also studied the customers to choose the firms standards and policies. Based on these, put together from several aspects of the big four characteristics of the customer. Keywords: Accounting Firm; Customer choice; char