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    题名: 中型會計師事務所營運模式及策略 - 以某會計師事務所為例;The Business Model and Strategy about a Midium Scale of Accounting firm to be An Example
    作者: 駱杰緯;Luo, Chieh-Wei
    贡献者: 會計研究所企業資源規劃會計碩士在職專班
    关键词: 會計師事務所;經營策略;競爭策略分析
    日期: 2019-10-01
    上传时间: 2020-01-07 14:33:54 (UTC+8)
    出版者: 國立中央大學
    摘要: 近年來會計師產業隨著企業之商業化模式趨於複雜且多元化,以及臺灣稅制體上複雜程度,以致會計師事務所之服務內容由傳統之工商、帳務處理及整合、審計、編制財務報表及報表分析等,衍生出許多非傳統會計業業務,使得會計產業之競爭越顯激烈。

    本研究採用質化之訪談法及文獻分析法,來了解會計師產業目前現況,並利用蒐集之資料,來探討及找尋會計師事務所目前所面臨之難題與挑戰,並透過與個案會計師事務所訪談之方式,試圖找出解決之道及未來經營策略。

    透過此研究來了解事務所在面臨種種嚴峻考驗下,是否能建構一套長期計畫及策略,以達到永續經營之理念。也希望研究結果可提供國內會計師事務所參考,做為未來營運方針及策略。
    ;In recent years, the accounting industry has become more complex and diversified with the commercialization model of the enterprise. According to the complexity of the tax system in Taiwan, the service content of the accounting firm including accounting and integration, auditing, and preparation of financial statements also report analysis, etc., it caused a lot of non-traditional accounting business, making the competition in the accounting industry more intense.

    This study uses quality interviews and literature analysis to understand the current status of the accountant industry, and use the collected information to explore and find the problems and challenges faced by accounting firms, and through interviews with case accountants, try to find out a solution and future business strategy.

    Through this research, we can understand whether the firm can construct a long-term plan and strategy in the face of various severe tests to achieve the concept of sustainable management. It is also hoped that the research results will provide reference for domestic accounting firms as a future operational policy and strategy.
    显示于类别:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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