The Study Of The Competitive Strategy In Our Accounting Firms

In recent years, caused by our country's reform and open policy further deepening as well as the effect of WTO entry appear gradually, more and more international accounting firms swarm into China and the entry's breadth and depth has much changed. Foreign accounting companies'entry has already made remarkable influence on our country's accounting firms. In order to cause our accounting firms to make a better survival and development under the audit market comprehensive opening environment, it is essential for us to discuss important influence caused by international accounting firms. On this foundation ,we will study that which strategy should be adopted to win the competitive advantage in the international competition. Here, we begin our study from the process of market opening. After analyzing the gap between our accounting firms and international ones, we can confirm adverse effect made by foreign accounting firms. Then, we select two aspects that are basic factors determining competition essence and three basic competitive strategies to analyse the general competition theory. The strategic environment analysis is prerequisite before we make strategic choice. On the one hand, we make a perspective from the accounting firms'macroscopic environment as well as the professional one, on the other hand, SWOT matrix analysis tool is used to analyse the accounting firms'resources factors. We find that the goal of strategic choice should be the cultivation of accounting firms'core competitive power which is based on its superior resources. Speaking of the accounting firms'basic strategy localization, it will be helpful to achieve their strategic goal that the small accounting firms'adopt"Overall cost leadership"or"Focus"strategy while the large scale accounting firms choose"Differentiation"strategy. Finally, we discuss implementation of the basic strategy mainly considering the following dimensions: organizational structure optimization,the service multiplication,the marketing strategy,the organization culture mold and brand construction.