云南会计师事务所“走出去”战略的研究――基于特殊人才培养的视角摘要随着经济全球化的逐渐开展，审计服务“走出去”需求日益增长，进而促使注册会计师行业逐渐向国际发展，会计师事务所“走出去”开展也成为必然趋向。“走出去”形式分析是我们了解会计师事务所“走出去”的中心，“走出去”形式的选择常常关系到会计师事务所“走出去”的成败。因而本文选择对会计师事务所“走出去”战略问题予以较为系统的分析，并在此前提上提出相关政策倡议，以期对云南外乡所“走出去”战略起到一定的理想指导意义。本文在对云南会计师事务所“走出去”战略予以分析前提上，研究了云南会计事务所“走出去”战略存在的问题，并对为云南外乡所“走出去”战略提供了一些有意义的政策性倡议。关键字：云南会计师事务所走出去Abstractwiththedevelopmentofeconomicglobalization,theincreasingdemandofauditserviceof"goingout",whichwillgraduallyleadtothedevelopmentoftheCPAindustrytotheinternationaldevelopment,andtheserviceof"goingout"ofaccountingfirmsbecomeaninevitabletrend.Theanalysisof"goingout"formisthekeytoknowtheserviceof"goingout"ofaccountingfirms.Thechoiceoftheformfor"goingout"isoftenrelatedtothesuccessorfailureoftheaccountingfirm"goingout".Therefore,thispaperchoosestheproblemthatabouttheserviceof“goingout”ofaccountingfirms,andgiveasystematicanalysisfortheproblem.Onthebasisoftheseanalysis,thenrelevantpolicyinitiativesareputforward,soastoprovidesomeidealguidanceforthe"goingout"strategyofYunnanaccountingfirms.Basedontheanalysisofthestrategyof"goingout"ofYunnanaccountingfirms,thispaperstudiestheproblemsofthestrategyabout"goingout"ofYunnanaccountingfirms,andprovidesomemeaningfulpolicyinitiativesforthe"goingout"strategyofYunnanaccountingfirm.keywords:Yunnanaccountingfirmgoingout目录本科毕业论文原创性及知识产权声明.................................................................I摘要...................................................................................................................IIAbstract................................................................................................................III目录....................................................................................................................1一、绪论..............................................................................................................3（一）研究背景、目的与意义..................................................................3（二）文献研究综述..................................................................................3（三）研究内容与研究方法......................................................................5二、云南会计师事务所“走出去”的现状......................................................5（一）云南会计师事务所走出去的必要性..............................................5（二）云南会计师事务所“走出去”的数量和营业额总体状况的分析................................................................................................................................7（三）对外拓展开展业务的情况..............................................................8三、实施“走出去”战略面临的困境..............................................................9（一）行业人才队伍增长与经济发展不匹配..........................................9（二）国家政策层面的调整使整个行业面临深度调整........................10（三）企业“走出去”的意识和规划不积极........................................11四、云南会计师事务所特殊人才培养的建议与对策....
