Research On Status Quo And Development Strategy Of Medium And Small-sized Accountant Firms

Categorized in the Service industry, Accountant Industry provides knowledge-based service, and accountant firms serve as the workplaces for CPAs. Presently in China, medium and small-sized accounting firms count for a major part in all the accounting firms in china. After separation from the audit bureau and a series of reforms, the small and medium-sized accountant firms have made conspicuous progress in their ten-year growth, and meanwhile, their weakness has also gradually exposed itself to the public.Under the term of the market economic, these firms are not only confronted with the competition from domestic accountant service market, but face strong rivals from abroad, which together make the situation much more pressing. But this doesn't mean that it haven't the survive space and the necessary of survive.Based upon a comprehensive analysis of research done before home and abroad, this paper adopts the SWOT method of research. Through the analysis of the current development status of the medium and small-sized accountant firms as well as the inner and outer environment, together with an explicit comparison of opportunities, threats, advantages and disadvantages, the author demonstrates the developmental strategies of MSAFs from some perspectives: differentiation, diversification and so on. In the meantime, the paper expounds the effective measures needed to construct core-competitiveness, put forward some suggestions to enforce the management of firms themselves and human resources, and explores the effective policies to promote the stable development of MSAFs. All the efforts put in this article are expected to be of referential help to the long-term development of MSAFs in China.