- 學位論文
台灣會計師事務所前進中國市場之探討
Accounting Firms in Taiwan Advance of the Chinese Market
摘要
論文題目：台灣會計師事務所前進中國市場之探討 論文頁數：54頁 所 組 別：會計學系 (學號：79877916) 研 究 生：吳 美 連 指導教授：鄭桂蕙博士 論文提要內容： 自1949年起海峽兩岸長久分隔分治60餘年，1987年蔣經國宣布解除戒嚴，也開放對大陸的間接探親，經過歷任總統主政，兩岸政治關係愈趨開放，經貿關係愈趨緊密。隨著中國開放市場後，經濟快速成長，龐大的商機吸引眾多台商前往投資，而會計師專業服務的觸角也隨著台商企業將戰線延伸至中國。2010年兩岸簽署「海峽兩岸經濟合作架構協議(Economic Cooperation Framework Agreement ， ECFA)」，據以規範兩岸之間經濟活動，ECFA的簽定是否能如期待讓兩岸帶來經貿發展？或是對大陸開放市場後引發衝擊？對會計師業務會帶來怎樣的影響？而隨著時間過往，前進中國市場的會計師前輩們在大陸經營狀況是否如期待？是否提供寶貴的經驗分享供有意前進大陸開疆闢土的後進會計師們參考，以掌握最佳時機前進中國是本文目的。 本研究經由個案訪談方式，以了解受訪對象在中國會計市場發展現況及ECFA簽訂後是否可創造另一波業務商機。 經彙整受訪個案，提出以下建議供有意前進中國會計市場發展的會計師們參考，希望能減少失敗成本： 一、 提升語言能力 二、 嫻熟溝通技巧 三、 累積人脈資源 四、 宏觀思考、把握未來 關鍵字：會計師、會計師事務所、ECFA
並列摘要
Since 1949, there was separated partition across the strait for more than 60 years.In 1987 Chiang Ching-kuo lifted martial law and began permitting citizens to visit relatives on the mainland ,through the presidents in power, cross-strait political relations become more open, economic and trade relations is getting closer. Along with China opening up the market, rapid economic growth creates huge business opportunities to attract many Taiwan businessmen, and accountant professional services also reach to China for keeping the pace with them. In 2010 two sides signed "Cross-Strait Economic Cooperation Framework Agreement (Economic Cooperation Framework Agreement, ECFA) ", which is an accord that regulates economic activities between two sides. Will ECFA bring economic development for two sides as expected? Will ECFA trigger the impact after opening up the market to the mainland ? What kind of influence will it affect accountants? As time pasted by, will the accounting seniors’ business conditions in China be as expected? Sharing valuable experiences for accountants who intend to move forward to China for exploring business territory and providing reference for them to grasp the best opportunities is the purpose of this article. By way of interviewing, this study understands the respondents in the current development of accounting market of China and whether ECFA created another wave of business opportunities after signing it. After compiling the data of respondents, made the following recommendations for accountants who intend to advance the development of accounting market of China for future reference , hoping to reduce the failure costs: 1.improve language skills 2.skilled communication skills 3.the accumulation of contacts resources 4.macro-thinking, to take control of the future Keywords: accountants, accounting firms, ECFA