德克士连锁经营战略研究.doc

德克士连锁经营战略研究

摘  要

　　　法务会计是法学和会计学科的边缘学科，不但是这样，法务会计还吸收了基本会计学的理论与知识，审计的方法和过程，司法会计的处理方法等。所以说，法务会计是一门多元化，并且解决会计信息虚假化和会计舞弊等问题的学科。在我国，由于经济体制的改革和经济发展的变化，会计信息虚假化和会计舞弊行为频频出现，我国的司法机关对于会计方面的犯罪问题的解决还存在一定的问题，并且缺乏专业的法务会计人员，所以，我国应该无论是在政策上，还是在发展上，都应该大力的支持法务会计的发展。

　　　本文从阐述国内外对法务会计含义和意义的研究及其成果出发，辨析了法务会计与会计、司法会计、审计的联系与区别，在此基础上重点分析了我国法务会计发展的必要性、尚存在的问题、问题的本质及其原因，在借鉴了国外法务会计的研究成果及其实践经验后，结合我国法务会计的现状，针对这些问题分别给出了相应的对策和解决措施。

关键词：法务会计  会计信息  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  录

1 前  言 1

2 连锁经营的相关概述 2

2.1连锁经营的内容 2

2.1.1 国外连锁经营的研究 2

2.1.2 国内连锁经营的研究 2

2.2 连锁经营的分析 3

2.2.1 连锁经营的优势 3

2.2.2 连锁经营的劣势 3

2.2.3 连锁经营的发展前景 4

3 德克士连锁经营发展的必要性 5

3.1 德克士发展的背景 5

3.1.1 德克士面临的问题 5

3.1.2 德克士所处环境的分析 6

3.1.3 当前中国的市场环境分析 6

3.1.4 国际市场的环境分析 6

3.2 德克士面临的问题 7

4 德克士连锁经营战略问题及其策略 8

4.1 德克士连锁经营存在的问题 8

4.1.1 竞争对手压制 8

4.1.2 德克士本身存在的隐患 8

4.1.3 战略的失误 8

4.1.4 德克士面临的险境 9

4.2 德克士连锁经营的策略 9

4.2.1 德克士反败为胜的关键 9

4.2.2 德克士的不同寻常 9

4.2.3 德克士因地制宜 10

4.2.4 德克士加盟店的优势 10

结  论 12

谢  辞 13

参考文献 14