《2020（售后服务）福建中小事务所服务质量差距实证分析(凌茂书)》由会员分享，可在线阅读，更多相关《2020（售后服务）福建中小事务所服务质量差距实证分析(凌茂书)（71页珍藏版）》请在金锄头文库上搜索。
1、威尔士大学工商管理硕士(MBA)学位论文 福建中小会计师事务所服务质量差距实证分析 中文姓名：凌茂书 英文姓名：Maoshu Ling学生编号：20110103导师姓名：刘微芳就读学院：福州大学 提交时间：2012年 月 日 声 明 本论文从未接受过任何等级的学位评审，目前也未用于申请其它任何学位。本论文仅用于申请工商管理硕士学位。除有特别说明以外，本论文系本人独立工作及研究之成果。其它资料来源均有明确说明并附有参考文献目录。本人谨此同意：本论文如蒙通过，该文可供复印和图书馆馆际借阅之用，论文题目与摘要亦可供其它机构使用。特此声明。学生签名：日期：导师签名：日期： DECLARATIONI h
2、ereby declare that this work has not previously been accepted in substance for any degree and is not being concurrently submitted in candidature for any degree. This dissertation is being submitted in partial fulfillment of the requirements for the degree of MBA. It is the result of my own independe
3、nt work / investigation, except where otherwise stated. Other sources are acknowledged by giving explicit reference and a bibliography is appended. I also give consent for my dissertation, if accepted, to be available for photocopying and for inter-library loan, and for the title and abstract to be
4、made available to outside organizations. Candidate：Date：Supervisor：Date： 摘要近年来，服务业作为第三产业，已成为各国拉动经济发展的主力，而对所有服务业而言，服务质量的好坏是其生存的关键。如何衡量服务质量，并将其应用到实际中，已成为许多学者关注及研究的热点。1985年，Parasuraman、Zenithaml 及Berry等人提出了服务质量五差距模式，据此再发展出的SERVQUAL服务质量量表，成为有史以来首个能明确运用于实践的服务质量衡量方法。会计师事务所作为服务行业之一，其服务质量是否达到客户的期望，将直接影响其生存与
5、发展。近几年，随着福建省中小企业数量的不断增加，会计师事务所及注册会计师也增长迅猛，但中小会计师事务所的服务质量却不容乐观。本文通过问卷研究的研究模式，分别对中小会计师事务所（下文简称中小事务所）和客户发出问卷（以中小事务所为研究对象发行问卷一，以服务客户为研究对象发行问卷二）。本论文通过问卷调查对福建中小会计师事务所的服务质量进行研究，并对造成服务质量差距的影响因素进行分析，为事务所自我衡量服务质量提供参考。研究结果显示福建省中小会计师事务所的服务质量存在以下差距：第一，客户期望与事务所对客户期望认知间的差距，主要原因为事务所对客户的事前调研不足，项目经理与客户管理层沟通时效不佳；第二，事务
6、所对客户期望认知与服务质量标准的差距，主要原因为管理层面临较大的外界压力，事务所没有针对每个项目设定服务质量目标；第三，事务所服务质量与服务传递间的差距，主要原因为事务所硬件设备与服务匹配度不高，行业数据库缺乏；第四，事务所服务传递与客户期望的差距，主要原因为事务所存在过度承诺倾向、承接业务和承办业务人员间的沟通不充分；第五，客户期望服务与知觉服务间的差距，主要来自于可靠性、保证性、关怀性、回应性四个维度的差距。最后，本文针对事务所存在的服务质量差距，分别提出了缩小差距的建议，包括落实调研工作、加强项目经理与客户管理层沟通、灵活设置业绩及各项财务考核指标、针对每一个审计项目设定具体的服务质量目
7、标、购买审计软件或自行研发、购买行业数据库端口、加强员工培训、合理配置人员、承接业务和承办业务人员之间的沟通程序化、规范化、加强事务所与客户之间的情感互动等。希望中小事务所能有效利用服务质量差距的研究建议，提高服务质量。关键词：服务质量；中小会计师事务所；服务质量差距AbstractIn recently, as the third industry, service already became the main force for various countries to stimulate the economic development. For all service industr
8、y, the quality of service is the key to their survival. How to measure and apply the quality of service has become the focus of many scholars research. In 1985, Parasuraman, Zenithaml and Berry, put forward the Service Quality Model (5GAP Model), accordingly developed s the SERVQUAL model as the fir
9、st method to measure service quality in practice.As one of the service industry, accounting firms will directly affect their survival and development according to the service quality and customers satisfaction they offer. In recent years, as small and medium-sized enterprises in Fujian Province incr
10、eases, the accounting firms and certified public accountants also grow rapidly. But the firms service quality is not so optimistic. This paper mainly uses the method of questionnaire survey, sends questionnaires to small and medium-sized certified public accountants and customers respectively. This
11、paper does research on service quality of small and medium-sized enterprises in Fujian Province, and analyses the causes of the differences to provide a reference for the firms themselves.The results showed that: there exists five gaps on service quality as follows of small and medium-sized enterpri
12、ses in Fujian Province Fujian province: Firstly, perceptual differences between customer expectations and firms expectation to customers ,the main reasons for this is insufficient survey for customer and the communications are not doing very well between project manager with customer management; Sec
13、ondly, firms cognition to customer expectations and standard gap of service quality, the main reason is the management confront with the outside pressure, firms do not set objectives for each project set service quality; Thirdly, reason about gap between firms service quality and service delivery is
14、 the low matching degree in hardware equipment and service, as well as lack of industry database; Fourthly, the main reason for firms service delivery and customers expectation gap is their excessive commitment tendency and lack of communication between to undertake business and undertake business p
15、ersonnel; Fifthly, the gap between customer expectations service and perception service mainly comes from the differences of four perspectives: reliability, assurance, empathy, responsiveness.Finally, aiming at the existing service quality gap, the author proposes some suggestion to narrow the gap,
16、including implement research work, strengthen the communication between project manager and customer manager, make setup performance and the financial evaluation index flexible, set specific service quality objectives for each one of the audit project, purchase audit software or to develop, purchase industry database port, strength the training of
