沈阳真爱现场,亵渎小说,鲍靖中
| 本文是一片澳洲的essay（课程作业）范文，可以给留学澳洲的同学做一个参考，主题是小公司的发展战略 The development strategy of small firms 1.0 小公司定义 The meaning of smaller firms 当今,在小公司的定义上,每个国家是不一样的。根据非盟小型会计师事务所和56家大中型会计师事务所的发展现状,文件明确指出,小型企业是指小,主要为会计师事务所提供特殊服务。在非盟,国内业界普遍认为,会计师事务所除了上市、证券、期货公司的职业资格之外的会计企业,都可以松散称为小型会计师事务所。据会计行业管理信息系统的统计数据显示,截至2010年7月1日,非盟有注册会计师6892人，他们中有6682人属于的型会计师事务所,约占总数的97%,这是小型会计师事务所数量占据了大部分会计师事务所的数量比例。 Today, in the definition of small firms, countries are not the same. According to the AU small accounting firm development present situation, state no. 56 big small and medium-sized accounting firm, file explicitly pointed out that smaller firms is to point to smaller, mainly provide special services to accounting firms. In AU, the domestic industry is generally believed that in the accounting firm in addition to those listed, the professional qualification of securities and futures firm, can be loosely called the small accounting firm. But from the aspects of practitioners, registered capital and undertake business, can do segmentation. In general, the employees in the following 10 people, registered capital of under 500000, account services as the main business of certified public accountants can call it a small accounting firm. Because such firms without evaluation and verification of official business, so its main business is given priority to with generation of small business account. According to the accounting industry management information system of data statistics show that as of July 1, 2010, AU has size of certified public accountants, 6892, 6682 of them are small accounting firm, accounts for about 97% of the total, is a small number of accounting firms in AU occupies the most proportion in the number of accounting firms. At present, the AU small accounting firm revealed a personnel, funding, and the characteristics of the scale is relatively small. With the number of certified public accountants, there is also a regional characteristics, relatively concentrated area office accountant number average between 10 to 20 people, but in some economically underdeveloped areas, much less a number of certified public accountants to only a few. Small accounting firm registered capital most also only 3.4 million, rarely more than five hundred thousand. On business scale, small accounting firm's main source of income is three parts: the income audit, evaluation, capital verification, accounting for about more than 90% of the total, while only 9.68% of consulting business, this is far lower than large and medium-sized accounting firm consulting business income ratio. In AU accounting services market, the firm size is small, bound to lead to less business, undertake the risk capacity is small. So the small and medium-sized accounting firms generally narrow the scope of business, the phenomenon of overlapping services. Mainly reflected in the AU small certified public accountants audit in traditional business business income accounted for a larger share, the highest account for more than 99% of the annual business income. At present small accounting firm also seldom involved in the audit business of other business, such as tax planning, corporate finance, and so on higher levels of business services. This kind of condition to a certain extent hindered the development of AU small accounting firms. From the point of organization form, limited liability is still the mainstream of smaller firms. On the small accounting firm the organization form of distribution, small number of certified public accountants co., LTD is about is twice the size of the small partnership accounting firm. 2.小型会计事务所的发展目标 Small accounting firm's basic development goals AU small at this stage of certified public accountants industry development prospect is not very clear, but the AU in recent years, the government vigorously promote the development of small and medium-sized accounting firms are still AU small accounting firms has increased year by year. Small accounting firms in the industry competition is more intense, because of the small and medium-sized accounting firms are AU is small, power is balanced, the services provided by the business has the homogeneity, so it is difficult to reflect the small accounting firm's own competitive advantage. Integrated the main characteristics of small accounting firm, through comparative analysis, it is not difficult to find that, in the CPA industry, these two aspects is the firm's inherent talent and customers of scarce resources. With the continuous development of social economy, will eventually reflected in the talent's competition with the customers. So in this public accountant industry, relative to the smaller firms, the basic development goal is to foster the core competitive resources, talents and clients. The development of smaller firms have resources conditions including strengths, weaknesses, opportunities and threats, etc., the main consideration customers, brand, human resources, the economic environment, national policy, etc. Small accounting firm resources condition analysis diagram as shown in table 2-1. Have advantage refers to the unique, can be conducive to the growth and development, or the factors of winning the competition, is a firm's ability to transcend beyond its competitors or unique aspect of is the ability to promote the competitiveness of the company. Advantage is resources; Has the resources, to development. 2.1内部优势 The internal advantage Internal advantage there is internal, is conducive to promoting the development of production and operation, or improve the productivity of the factors of winning the competition or resources, such as talent reserves, management mechanism, scientific and reasonable, high efficiency of management, superior technical skills, strong market marketing ability, advanced corporate culture, etc. These advantages can call the company's competitive resources, these competing resource use is reasonable or not directly affects the development of the company in the future. |
