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1、代理记账对中小企业发展带来的帮助摘要在中小企业融资构成重要部分的澳大利亚经济和代理记账会计师是他们的主要服提供商,为什么中小企业需要代理记账服务和代理记账机构能给企业带来怎样的好处，人们知之甚少。本文通过我们对代理记账机构和其咨询服务的了解,来促进澳大利亚中小型企业的发展。环境相对不受管制的中小企业提供了独特的机会去检验市场的专业服务。中小型企业,例如,可以选择被审核, 他们面临的代理水平是有明显的变化的。文章通过对澳大利亚中小型企业两次问卷调查数据的分析。当理论表明代理审计是一个符合成本效益的措施,就如何解决这一矛盾是自愿的,但不是为内部审计。虽然内部和外部审计之间的关系还不是很明朗, 但发
2、现了负面关联,这两者之间具有替代性。而外部审计是降低代理冲突,内部审计可能对其它服务造成不便,但不是代理问题,如提供有用的信息,为公司决策提供依据。我也探讨过中小企业的经济效益，来衡量中小企业在审计项目、审计工作中支付较低的利率对他们的好处。主要机构借款和中小企业相比,展现了更优秀的性能。我发现没有证据表明,任何一个措施具有直接经济效益。代理记账会计师对提供并扩大了服务范围的代理记账机构的市场需求越来越大，有强烈的反应,本文通过市场情况，对代理记账和咨询服务之间的关系进行了分析。尽管理论提出一个相辅相成的关系,中小企业将会在咨询服务的时候,还进行代理记账,这一发现支持了机构的考虑。会计咨询服务
3、的主要目的是帮助中小企业公司提高业绩，他们认会计咨询服务是代理记账机构为自己超越竞争对手而提的意见。这就是代理记账服务的好处。关键字:中小企业、会计、审计、代理记账会计提供了一个更大范围的服务(不仅限于审计)代理记账会计师传统上提供了一系列的审计服务(例如税收、编制及审核),但是近几年会计市场经历了一个专业服务的变化,和代理记账会计相比，扩展了服务范围,为了支持信息需求的变化，他们内外两种利益相关者为提供需求。特别是,他们已经研制出广泛提供会计咨询服务的技术。本部分开始记录了不断发展的市场专业服务的出现, 2.6.1重点谈会计咨询服务(部分)。这是继以描述的代理记账业务的性质 (2.6.2节)
4、。 文学利益为企业调查了代理记账机构。2.6.1部分建立会计咨询服务通常被提升为信息服务。然而,尽管近期有所提升,很少有研究试图衡量客户来自代理记账机构提供的会计咨询与服务的利益。而第2.2条理论上讨论了潜在审计价值、提供会计咨询与服务的效益的关系尚不清楚。本章2.6.3节,我从探索潜在理论的角度解释了自愿进行代理记账。在第五章中,我检查了实证利益(价值)的代理记账会计师，同时提供审计和咨询在中小企业的应用。 现在由代理记账会计师提供超出传统审计和记账之外,还有更广泛的服务,把市场更好地理解为是引起的更大服务范围的审计。这些新兴的审计服务方面,特别是服务,如商业咨询之间的关系尚不清楚。本章2.
5、6.4节,我提出了一个理论关于记账和会计咨询的探讨。在结束部分，2.6.5中小企业环境(部分)，简要回顾有关监管变化而引起的代理记账和会计咨询。本文在第4章,我考察了审计和会计咨询之间的关系在中小企业的应用进行了实证。 不断发展的专业会计服务代理记账机构提供合法的服务(例如税收、编制及审核),以满足法规的要求或合同的约束。这些传统的服务是解释财务数据在现存的规则和标准化格式(如：一般公认会计原则) 的共同主题。自20世纪80年代以来代理记账机构已经有所变化,提供专业的会计服务成为主要且不断增长的业务(Fogarty张秀珍。2006年)。为了支持客户的广泛需求,代理记账机构提供了广泛的会计咨询服
6、务(Fogarty张秀珍杂志。2006;格林伍德孙俐。2002)。中的附录一的理论范式,提出了20世纪80年代以来关键专业领导人为新服务模型,根据Fogarty讨论学组。(2006),格林伍德孙俐。(2002),艾略特和雅各布森(2002),艾略特(2002),会计师协会(2000),玫瑰和Hinings(1999),艾略特(1994)。 代理记账会计不再把自己“只不过是普通的会计”;他们也认为他们自己的会计咨询与服务，扩大了其业务范围(格林伍德孙俐。2002年出版)。自然改变信息需求的客户端进行本恩孙俐。(1997),报道说,用最受欢迎的代理记账机构来提高客户满意度，能使代理记账机构更积极参
7、与代理记账,和提供会计服务，来超越通用会计准则以及建议符合和材料创造价值”(p100)。通过拓宽他们的各种能力,包括会计咨询、吸引新客户,以及通过对现有的客户出售附加的服务。现行的公共信息在营销文学的澳大利亚，会计服务重点说明更广泛的服务。业务专长的代理记账会计是明显的在当前的广告促销活动的专业:“有不同的看法”,“我们的意思是生意”(澳大利亚注册会计;2007年)和“使用我们的思考”(ICAA;2003)。最近的战役(2007),“ICAA第一,编号”,信号进行特长的职业,但主题的代理记账会计业务咨询与服务通过运动继续共振。贝瑞孙俐。(2006)表明,代理记账会计师,特别是在英国注册会计师协
8、会在英格兰和威尔士(ICAEW),在近年来大量服务推广会员的业务支持除了传统的监督服务。格林伍德孙俐。(2002)同样记录了事实,20世纪90年代初期以来,加拿大会计行业的信息除了代理记账会计还有会计咨询业务。 回顾了许多会计实践提出了信息在澳大利亚的自己的营销文学揭示了一个相似的趋势。包括大的和小的实践多学科的典型结构,为促进传统型会计服务和一系列会计咨询等服务。(见附录2总结了非宣传品,大的4个样品的中小会计公司)。而大四最近减少元素(在咨询专才,他们提供给他们的保证客户的交易)在回应关注审计的独立性,仍有侧重在会计咨询在会计公司。这是说明了以下的陈述离开公司的自己的网站(详细概述附录1)
9、。“这是什么促使我们给客户提供清晰、切实可行的建议发展和成功帮助我们的客户在自己选择的领域”(.au;2006年8月);“我们专注于解决会计事务而不是会计服务”、“我们大力投资在我们的文化中,在发展中我们的人民,不断建造技术,商业头脑和工业体验”(.au;2006年8月三十三年),和中型代理记账会计惯例保持侧重在传统服务业(Fogarty张秀珍。2006年),但符合大四的讯息,他们的网站提出建议以台湾为核心服务(见所详细描述在附件2)。法莱尔(1998)认为,尽管早期不愿意,在20世纪90年代末,即使是最小的会计实践是进化进入更大、更广泛的战略和会计咨询专才,关注利基产业。弗兰克孙俐。(200
10、1)认为小会计师事务所,也是唯一的从业人员可能扮演一个很重要的角色,虽然小,各实践舞台。 会计咨询与服务在这一节，我的轮廓的各类标签用来描述会计咨询,我本质的界定会计咨询。一个外部的会计服务也提供会计建议可能被描述为“会计咨询服务”(BAS)“会计咨询服务”(MAS),“会计咨询服务”(MCS),或,当公司提供的外部审计师的,“非审计服务”(NAS)。各项专业标准采用术语“会计咨询服务。在澳大利亚,APS 8声明:“会计咨询服务实践提供专业的服务是指过程中指导客户辅导或在任何一方面的业务管理客户是否从事商业、工业、政府和非盈利制造企业的总称”(AUASB,美国生理学会8,降落伞3,1989年9
11、月初版在中小企业的环境、商业忠告可能是用来获得专业知识,填补了内部人员或管理经验,为特定的,一次性的任务,并发展新的内部流程和过程(Bennett和罗布森2005;罗布森和班纳特2000)。何兆熊(1997)定义了一个会计咨询服务为雇佣外部公司提出建议和/或计划和执行一些的行动过程。几乎所有的会计咨询服务的人可能会提供有关知识内部招募全职员工(何兆熊1997年)。然而,雇用的专职人员并不总是迅速过程和有明显的问题相关员工流假如他们不再需要的。当较大的组织可能有足够的资源去雇用专业全职员工的食用品,规模较小的组织将更少能够那样做,因资源约束。会计咨询与服务主要是针对协助会计在企业的经营为了促进商
12、业繁荣。会计建议可能会提供相关信息decision-useful要么具体操作和财务业绩。建议针对提高经营业绩可能被划分为“计划和对回顾运作”(即工作评估、基准)或“系统回顾”(也就是,控制系统,它资源或风险管理方式)。建议针对提高财务业绩(例如,以促进生长或生存财经)可能会被进一步划分为“企业财务金融相关活动”(也就是,引进资金来源,企业转型,采购厂房和设备)和“财务计划”(即意见养老保险、保险或投资)。参考文献：见原文T/2008/24 (Ask at Level 2 Information Desk, UNSW Library)The benefits of services provid
13、ed by external accountants to small and medium sized enterprises. Carey，Peter John AbstractWhile Small and Medium-sized Enterprises (SMEs) constitute a significant segment of the Australian economy, and external accountants are their major service providers, little is known as to why SMEs purchase s
14、ervices from external accountants and what benefits they derive from those services. This thesis develops our understanding and investigates the benefits provided by external accountants, through auditing and business advisory services, to Australian SMEs. The relatively unregulated SME environment
15、provides a unique opportunity to examine the market for professional services. SMEs, for example, can choose to be audited or not, and there is significant variation in the level of agency conflict they face. This thesis analyses data collected from two surveys of Australian SMEs. While theory sugge
16、sts that auditing is a costeffective response to agency conflict, measures of this conflict are found to be associated with voluntary demand for external auditing, but not for internal auditing. Though the nature of the relationship between external and internal audit is unclear, a negative associat
17、ion is found between the two, suggesting substitution between these services. Whereas external audit is provided to reduce agency conflict, internal audit may be substituting for other services, unrelated to agency issues, such as providing useful information for decision making. I also investigate
18、the economic benefit SMEs derive from auditing by measuring whether audited SMEs pay a lower interest rate on their major institutional borrowings compared with unaudited SMEs, or demonstrate superior performance. I find no evidence of a direct economic benefit on either of those measures. External
19、accountants have responded to increasingly broad-ranging market information needs by providing an expanded range of business advisory services, and this thesis also investigates the relationship between external audit and business advice in the context of this changing market. Despite theory suggest
20、ing a complementary relationship, SMEs spend less on business advice when they also buy an audit, and this finding persists irrespective of agency considerations. The main purpose of business advice is to help improve firm performance, and SMEs buying business advice are found to perceive their busi
21、ness to be outperforming their competitors. This suggests a benefit associated with these services.Keyword(s) ：Small business，Accountants，AuditingExternal Accountants Providing a Broader Range of Services (Beyond Compliance and Monitoring) External accountants have traditionally provided a range of
22、compliance and monitoring services (e.g. taxation, compilation and audit), but the market for professional services has undergone a major change in recent years, and external accountants have accordingly expanded the range of services they offer in order to support the changing information needs of
23、both external and internal stakeholders (Fogarty et al. 2006; Greenwood et al. 2002). In particular, they have developed expertise in providing broad-ranging business advice. This section begins by documenting the evolving market for professional services, focusing on the emergence of business advic
24、e (Section 2.6.1). This is followed by a description of the nature of business advice (Section 2.6.2).Literature investigating the benefit brought to clients by external accountants is relatively sparse. Section 2.6.1 establishes that business advice is normally promoted as a value-adding service. H
25、owever, in spite of recent trends toward it, few studies have sought to measure the benefit a client might derive from the purchase of business advice from their external accountant. While the theoretical discussion in Section 2.2 outlines the potential value of an audit, the benefit associated with
26、 business advice is less clear. In Section 2.6.3 of this chapter, I explore potential theoretical explanations for the voluntary purchase of business advice. In Chapter 5, I examine empirically the benefit (value) of the external accountant providing both auditing and business advice in the SME envi
27、ronment.The broader range of services now supplied by external accountants extends beyond traditional monitoring and compliance activities, and the market for auditing is betterunderstood when auditing is considered in the context of this broader range ofservices. Relatively little is known about th
28、e relationship between auditing and these emerging services, particularly a service such as business advice. In Section 2.6.4 of this chapter, I provide a theoretical discussion of the likely relationship between auditing and business advice. This section ends with a brief review of regulatory chang
29、es concerning the joint provision by the external accountant of auditing and business advice in the SME environment (Section 2.6.5). In Chapter 4 of this thesis, I explore empirically the relationship between auditing and business advice in the SME environment. The Evolving Market for Professional S
30、ervices External accountants have long provided historically-oriented compliance and monitoring services (e.g. taxation, compilation and audit) designed to satisfy regulatory requirements or contractual constraints. The common theme of these traditional services is the interpretation of financial da
31、ta within existing rules and standardised formats (i.e. GAAP).Since the 1980s external accounting firms have changed, with professional business services becoming a major and growing area (Fogarty et al. 2006). In order to support a broader range of client information needs, external accountants hav
32、e built expertise in the provision of wide-ranging business advice (Fogarty et al. 2006; Greenwood et al. 2002). In Appendix 1, I outline the rationale presented by key professional leaders since the 1980s for the new service model, based on discussions in Fogarty et al. (2006), Greenwood et al. (20
33、02), Elliott and Jacobson (2002), Elliott (2002), AICPA (2000), Rose & Hinings (1999), and Elliott (1994). External accountants no longer regard themselves as “just accountants”; they also consider themselves business advisors servicing an expanded range of client needs (Greenwood et al. 2002). The
34、changing nature of client information needs is illustrated by Behn et al. (1997), who reported that the most popular suggestion by financial controllers wishing to improve audit client satisfaction was for the external auditor “to be more proactively involved in business, providing services beyond G
35、AAP and GAAS compliance and making value-added suggestions” (p100). By broadening their range of competencies to include business advice, external accountants have grown their revenue base by attracting new clients, as well as by selling additional services to existing clients. The current public me
36、ssage in the marketing literature of the Australian accounting profession serves to illustrate the broader service focus. The business expertise of the external accountant is apparent in the current advertising promotions of the profession: “Take a different view”, “We mean business” (CPA Australia;
37、 2007) and “Employ our thinking” (ICAA; 2003). The recent campaign by the ICAA (2007), “Number one in numbers”, signals a re-investment in the core strength of the profession, but the theme of the external accountant as a business advisor continues to resonate through the campaign. Berry et al. (200
38、6) indicate that external accountants in the UK, particularly the Institute of Chartered Accountants in England and Wales (ICAEW), have in recent years been heavily promoting members services for business support in addition to traditional (monitoring) services. Greenwood et al. (2002) similarly doc
39、ument the fact that since the early 1990s, the Canadian accounting profession has presented the message that the external accountant is also a business advisor.A review of the message presented by many accounting practices in Australias own marketing literature reveals a similar trend. Both large an
40、d small practices typically promote a multi-disciplinary structure, offering both traditional services and a range of business advisory and other services. (Appendix 2 summarises the promotional material of the Big 4 as well as a sample of small and medium-sized accounting firms). While the Big 4 ha
41、ve recently scaled back elements of their consulting practices (where provided to their assurance clients) in response to concerns over auditor independence, there remains a strong focus on business advice within the accounting firms. This is illustrated by the following statements taken from the fi
42、rms own websites (outlined in detail in Appendix 1). “Its what drives us to deliver clear and practical advice to help our clients grow and succeed in their chosen field” (.au; August 2006); ”We focus on solving business issues rather than selling services”, “we invest heavily in our culture, in dev
43、eloping our people, and in continually building their technical skills, business acumen and industry experience“ (.au; August 2006).Small and medium-sized external accounting practices retain a strong focus on traditional services (Fogarty et al. 2006), but consistent with the Big 4, the message pre
44、sented by their websites identifies business advice as a core service (see the detailed description in Appendix 2). Farrell (1998) argues that despite early reluctance, by the late 1990s even small accounting practices were evolving into larger, more broad-based strategy and business consulting prac
45、tices focusing on niche industries. Frank et al. (2001) argue that small public accounting firms and sole practitioners are likely to play a significant, though smaller, role in the multi-disciplinary practice arena. The Nature of Business AdviceIn this section I outline the various labels used to d
46、escribe business advice, and I define the nature of business advice. The services of an external accountant who also offers business advice might be described as “business advisory services” (BAS) “management advisory services” (MAS), “management consulting services” (MCS), or, when provided by the
47、firms external auditor, “non-audit services” (NAS). The professional standards adopt the term “management consulting services”. In Australia, APS 8 states: “Management consulting services practice means the rendering of professional services in the course of assisting or advising clients in any aspe
48、ct of business management whether the client is engaged in commerce, industry, government, semi-government or non-profit making enterprises”( AUASB, APS 8, Para 3,1989)In the SME environment, business advice may be used to gain specialist knowledge, fill a gap in internal staff or management experti
49、se, for specific and one-off tasks, and to develop new internal procedures and processes (Bennett and Robson 2005; Robson and Bennett 2000). Firth (1997) defines a management consulting service as the hiring of an outside firm to make recommendations and/or plan and implement some course of action. Virtually all management consulting services could
