会计师事务所行业专业化经营现状与对策分析

本文认为,行业专业化经营是提供优质服务、提升会计师事务所竞争能力和赢得竞争优势的有效手段。国际“四大”利用其规模优势和行业审计专长优势占领了大部分的会计服务市场,并拥有境内优质的客户资源。我国本土事务所在行业专业化经营战略方面与国际“四大”存在较大差距,需要采取正确的专业化经营策略增强其竞争能力。

Analysis of Actuality and Countermeasures of the Industrial Specialization Operation in Accounting Firms

This paper considers that the industrial specialization operation is an effective means to provide high-quality services and strengthen the accounting firms' competition and win competitive advantages. The international "Four accounting firms" have achieved a big share of Chinese accounting service marketing and won over excellent resources of agents at home. The bigger gap exists in this aspects between the firms at home and abroad. It's necessary for Chinese accounting firms to take right strategies in the specialization operation to enhance their competitiveness.