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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/63862


    Title: 小型會計師事務所進入上海市場之可行性分析
    Authors: 蔡淑真;Tsai,Shu-Chen
    Contributors: 管理學院高階主管企管碩士班
    Keywords: 上海;可行性分析;新市場進入;會計產業;Accounting industry;Feasibility Study;Shang-hai
    Date: 2009-05-26
    Issue Date: 2014-05-08 15:34:30 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 1990年以前,台灣的海外投資主要是以美日為主,也只有大型企業有能力為之,但自1978年中國大陸改革開放以來,廉價的勞工及同文同種的優勢逐漸吸引台商的目光。尤其是台灣的中小企業。目前台灣中小企業的海外投資,中國大陸地區已經成為最多的地區。
    中國大陸的吸引力不僅僅是對台商,更是全球企業一級的搶攻戰區。其定位更由以往的世界工廠逐漸轉變為世界市場。但中小企業台商對於赴中國大陸投資卻仍面對著進入風險難以掌控,對大陸市場,難以拓展等不確定因素,尤其大陸目前仍存在著稅制執行標準不一、地方保護主義盛行、法律變動快、全球化的競爭、微利時代的來臨、大陸私人企業的興起以及本土化的發展、資金調度難等種種問題。
    本研究以台灣本土小型會計師事務所的觀點,針對會計服務產業進入中國市場進行可行性分析。共分為兩階段進行,第一階段以親赴上海實地觀察作為資料收集,並針對所見之現象進行歸納分析,分析結果將作為第二階段之比對素材。第二階段以訪談進行資料收集,訪談對象分為兩群,一為針對會計同業以瞭解投資現況,另一則是針對中小企業台商以瞭解市場需求,除加強佐證第一階段之分析結果外,也希望藉此瞭解中國大陸自改革開放以來投資環境的演變以及小型會計師事務所在大陸市場所擁有的優勢、劣勢、所承擔的風險、機會等。並將上述所有結果加以綜合整理對本事務所赴上海服務中小企業台商的成功機會做通盤的可行性分析。
    ;Before 1990, most of the oversea investments in Taiwan are focused on America or Japan. Since 1978, the focus has shifted to the Mailand China because of it`s low cost of labor and the similar culture. Today, most of the oversea investments are in the Mainland China.
    Mainland China has not only attracted the small and medium enterprises of Taiwan, but all over the world. However, to enter the China market, small and medium enterprises are faced with risks and uncertainties.
    This research focuses on the feasibility study of entering China market in a small CPA firm`s perspective. There are two phases in the research. First, the researcher go to Shang-hai on her own to collect data. And then analyze the data to scratch the environment and status of Shang-hai. The second phase focus on the interview of related people. Through the two phases design, we hope to propose the strength, weakness, threats and opportunities of a small CPA accounting firm to enter China market.
    Appears in Collections:[Executive MBA] Electronic Thesis & Dissertation

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