德克士連鎖經(jīng)營(yíng)戰(zhàn)略研究

摘  要

　　　法務(wù)會(huì)計(jì)是法學(xué)和會(huì)計(jì)學(xué)科的邊緣學(xué)科，不但是這樣，法務(wù)會(huì)計(jì)還吸收了基本會(huì)計(jì)學(xué)的理論與知識(shí)，審計(jì)的方法和過程，司法會(huì)計(jì)的處理方法等。所以說，法務(wù)會(huì)計(jì)是一門多元化，并且解決會(huì)計(jì)信息虛假化和會(huì)計(jì)舞弊等問題的學(xué)科。在我國(guó)，由于經(jīng)濟(jì)體制的改革和經(jīng)濟(jì)發(fā)展的變化，會(huì)計(jì)信息虛假化和會(huì)計(jì)舞弊行為頻頻出現(xiàn)，我國(guó)的司法機(jī)關(guān)對(duì)于會(huì)計(jì)方面的犯罪問題的解決還存在一定的問題，并且缺乏專業(yè)的法務(wù)會(huì)計(jì)人員，所以，我國(guó)應(yīng)該無(wú)論是在政策上，還是在發(fā)展上，都應(yīng)該大力的支持法務(wù)會(huì)計(jì)的發(fā)展。

　　　本文從闡述國(guó)內(nèi)外對(duì)法務(wù)會(huì)計(jì)含義和意義的研究及其成果出發(fā)，辨析了法務(wù)會(huì)計(jì)與會(huì)計(jì)、司法會(huì)計(jì)、審計(jì)的聯(lián)系與區(qū)別，在此基礎(chǔ)上重點(diǎn)分析了我國(guó)法務(wù)會(huì)計(jì)發(fā)展的必要性、尚存在的問題、問題的本質(zhì)及其原因，在借鑒了國(guó)外法務(wù)會(huì)計(jì)的研究成果及其實(shí)踐經(jīng)驗(yàn)后，結(jié)合我國(guó)法務(wù)會(huì)計(jì)的現(xiàn)狀，針對(duì)這些問題分別給出了相應(yīng)的對(duì)策和解決措施。

關(guān)鍵詞：法務(wù)會(huì)計(jì)  會(huì)計(jì)信息  措施

ABSTRACT

　　　Legal accounting is the legal science and accounting the discipline edge discipline, is not only this, legal accounting has also absorbed the basic accounting theory and the knowledge, the audit method and the process, the processing method of judicial and so on.Therefore, legal accounting is a multiplication and solves the accounting information falsely, accounting corrupts practices and so on question disciplines. In our country, as a result of economic system's reform and economic development's change, the accounting information false and the accountant corrupting practices behavior appears repeatedly, our country's judicial organ the aspect crime question's solution also has certain problem regarding accountant, lacks the specialized legal accounting personnels, therefore, our country should, regardless in policy, in the development, should development legal accounting vigorously.

　　　This article from elaborated that domestic and foreign the meaning and the significance research and the achievement embarked regarding legal accounting, has discriminated legal accounting and accountant, judicial accounting, the audit relation and the difference, based on this selective analysis our country legal accounting the national development, had still existed the question, the question essence and the reason, after having profited from the overseas legal accounting research results and the experience, unifies our country legal accounting present situation, has given the corresponding countermeasure and the solution measure separately in view of these questions.

Key words：legal accounting  accounting information  measure

目  錄

1 前  言 1

2 連鎖經(jīng)營(yíng)的相關(guān)概述 2

2.1連鎖經(jīng)營(yíng)的內(nèi)容 2

2.1.1 國(guó)外連鎖經(jīng)營(yíng)的研究 2

2.1.2 國(guó)內(nèi)連鎖經(jīng)營(yíng)的研究 2

2.2 連鎖經(jīng)營(yíng)的分析 3

2.2.1 連鎖經(jīng)營(yíng)的優(yōu)勢(shì) 3

2.2.2 連鎖經(jīng)營(yíng)的劣勢(shì) 3

2.2.3 連鎖經(jīng)營(yíng)的發(fā)展前景 4

3 德克士連鎖經(jīng)營(yíng)發(fā)展的必要性 5

3.1 德克士發(fā)展的背景 5

3.1.1 德克士面臨的問題 5

3.1.2 德克士所處環(huán)境的分析 6

3.1.3 當(dāng)前中國(guó)的市場(chǎng)環(huán)境分析 6

3.1.4 國(guó)際市場(chǎng)的環(huán)境分析 6

3.2 德克士面臨的問題 7

4 德克士連鎖經(jīng)營(yíng)戰(zhàn)略問題及其策略 8

4.1 德克士連鎖經(jīng)營(yíng)存在的問題 8

4.1.1 競(jìng)爭(zhēng)對(duì)手壓制 8

4.1.2 德克士本身存在的隱患 8

4.1.3 戰(zhàn)略的失誤 8

4.1.4 德克士面臨的險(xiǎn)境 9

4.2 德克士連鎖經(jīng)營(yíng)的策略 9

4.2.1 德克士反敗為勝的關(guān)鍵 9

4.2.2 德克士的不同尋常 9

4.2.3 德克士因地制宜 10

4.2.4 德克士加盟店的優(yōu)勢(shì) 10

結(jié)  論 12

謝  辭 13

參考文獻(xiàn) 14