高职院校会计专业人才培养目标应以培养应用型人才为主。目前，绝大多数院校都 开展了校内模拟实训、校外实习等一系列会计专业实践教学形式。但模拟实训的业务内 容不够真实，校外实习期间短暂、业务内容有限，实践教学效果不够理想。为了解决会 计专业实践教学存在的问题，本文从创办校办会计公司入手，引导学生参与公司运作， 为会计专业实践教学提供有效途径。任何公司在创办前都必须对投资项目进行可行性研 究，研究该项目在国家相关法律制度、融资、经营管理、经济效益等方面是否具有合法 性、合理性和实用性。可行性研究有助于防止决策失误的发生，是保证少投入多产出的 一种有效手段。 本文以东北石油大学秦皇岛分校会计公司创办项目为研究对象。通过实地调查和文 献研究提出创办会计公司的背景及意义，制定会计公司的创办方案。在可行性研究的理 论和框架下利用预测分析法，对本公司市场需求与竞争能力、经济效益和风险等方面加 以分析，得出校办会计公司创办项目可行的研究结论。本文可以为该公司的创办决策提 供依据、为公司运行的风险控制提供参考和借鉴，也可以为公司设立可行性研究领域的 相关研究提供一个实际案例，扩展公司设立可行性研究的应用领域。 关键词，会计公司；项目可行性研究；财务评价；风险分析东北石油大学工程硕士专业学位报告 III Feasibility Study of Setting-upAccounting Firm in Qinhuangdao Branch of NEPU ABSTRACT The talents training goal of accounting major in higher vocational colleges should give priority to in order to cultivate applied talents. At present, most colleges and universities to carry out the practice outside the campus practice, and a series of accounting practice teaching form. But the contents of simulation training are not enough real , off-campus internship period is short, business contents are limited, the effect of practice teaching is not ideal. In order to solve the problems existing in the accounting practice teaching, this article obtains from the creation of school-run accounting firm, guides the student to participate in company operation, to provide professional accounting practice teaching effective way. Before creating any company must be for investment project feasibility study, the research of the project in the national relevant law system, financing, operation and management, economic benefit and so on whether has the legitimacy, rationality and practicability. Feasibility study is helpful to prevent the occurrence of decision-making errors, it is an effective means to assure the less input multiple output. In this paper,the research object is that the establish project of the accounting firm in Qinhuangdao branch of NEPU . through field investigation and literature study and put forward the background and significance of accounting firm, to formulate accounting firm founded scheme. In feasibility study under the framework of the theory and using the prediction analysis, market demand and competition ability, our company economic benefits and risk analysis, the school-run accounting company establishes project feasible research conclusion. In this paper can provide a basis for the company's decision, to run for the company's risk control to provide the reference and reference, can also set up the related research in the field of feasibility study for the company to provide a practical case, expand the application areas of companies to set up the feasibility study. Key Words: Accounting firm; Feasibility study; Financial evaluation; Risk analysis目 录 IV 目 录 摘要................................................................................................................................................II ABSTRACT.....................................................................................................................................III 第 1 章 绪 论..................................................................................................................................1 1.1 研究背景与意义................................................................................................................1 1.1.1 研究背景.................................................................................................................1 1.1.2 研究意义.................................................................................................................1 1.2 国内外研究现状................................................................................................................2 1.2.1 国外研究现状.........................................................................................................2 1.2.2 国内研究现状.........................................................................................................3 1.3 研究内容与技术路线........................................................................................................4 1.3.1 研究内容.................................................................................................................4 1.3.2 技术路线.................................................................................................................5 1.4 研究方法.............................................................................................................................5 第 2 章 创办会计公司的背景及必要性........................................................................................7 2.1 创办会计公司的背景........................................................................................................7 2.2 创办会计公司的必要性....................................................................................................8 2.3 本章小结...........................................................................................................................10 第 3 章 校办会计公司创办方案...................................................................................................11 3.1 公司基本信息..................................................................................................................11 3.2 公司组织机构................................................................................................................122 3.2.1 公司组织形式.....................................................................................................122 3.2.2 公司组织机构.....................................................................................................122 3.2.3 公司部门职责.....................................................................................................133 3.3 公司运行管理................................................................................................................144 3.4 公司业务范围................................................................................................................144 3.5 公司服务手段................................................................................................................155 3.6 公司营销方案................................................................................................................155 3.7 本章小结.........................................................................................................................166 第 4 章 市场需求与竞争能力分析............................................................................................177 4.1 市场需求分析................................................................................................................177 4.1.1 客户类型分析.......................................................................................................19东北石油大学工程硕士专业学位报告 V 4.1.2 客户数量分析.....................................................................................................209 4.2 竞争能力分析................................................................................................................199 4.2.1 优势分析.............................................................................................................199 4.2.2 劣势分析...............................................................................................................20 4.3 本章小结...............................................................................