The Research On Core Competition Of Chinese CPA Firms

Medium industry (especially accounting and audit service industry)is the important symbol of a country's economic development level,and the important basis and supporting terms of promoting business'even area's and country's core competencies。With the entry into WTO,Chinese CPA firms'outer and inner environments have changed greatly,international competition has changed into Chinese competition and Chinese competition has internationalized。Under such complex environments,whether the Chinese CPA firms will occupy a place of their own and will not be eliminated through various market competition is decided by core competition。On the basis of introducing of research background and the meaning of this title's choice,the paper first probes into the profound learning of core competition theory,retrospects and evaluates the primary views of core competition theory of overseas and Chinese scholars,then analyzes and evaluates the cultivating theory of core competition and analyzes the sources and theory basis of core competition from economics and management course。On the basis of the above analysis,the paper analyzes the inner restraint factors of Chinese CPA firm's gaining competition advantages,in the meanwhile,the paper discusses the outer opportunity and challenge of Chinese CPA firms。In the end,the paper puts forward large scale business strategy according to"scale economics"theory's explanation to core competition and non—audit service strategy according to"economics of scope"theory's explanation to core competition。...