Research On The Development Strategy Of Chong Qing’s The Small And Medium-sized Accounting Firms Based The Diamond Model

In recent years, in the Ministry of finance’s leadership, China’s CPA industr y in order to improve optimize industry structure, improve the overall quality, st andardize the development of small and medium accounting firms, actively advo cated to overcome the defects, to do the fine. In response to the call of the CI CPA, Chongqing city in 2014 opened the CICPA "remote areas of small and med ium-sized practicing institutions development thinking subject", at the same tim e, in order to rectify the industry order, pay close attention to the implementatio n of the city charges, CICPA ask "low rob business", "low bid" improper compet ition behavior, the development of small and medium-sized institute of Chongqi ng the city is facing the hitherto unknown opportunities and challenges, it is nec essary to research with the help of Potter’s "Diamond Model" for its developme nt strategy formulation of system.The main content of this paper is with Michael. Potter diamond model, anal ysis of Chongqing small and medium-sized facing the industry competition envi ronment, on this basis to the XX accounting firm as an example, carries on the market localization to the rear, to summarize the factors influencing the dynamic competitiveness, and competitiveness evaluation, which provides a basis for th e choice of development strategy, finally, in the light of the whole the formulatio n of strategic direction, strategic control implementing measures.In the analysis of the industry competition environment, this paper found th at the six factors of diamond model of industry scale, mainly through human res ources, customer resources, the operational strategy of the four aspects of the co mpetitiveness of small and medium impact. Then in the XX accounting firm po sitioning, its locationis immature period of medium-sized accounting firms, with the evaluation of the competitiveness, the focus strategy and differentiation strate gy selected. In the final stageof the implementation and control of strategy, aimi ng at the internal problems of itsown. The specific measures formulated, namely the optimization of ownership structure, establish clear responsibilities of the or ganization structure; establish and improve the people-oriented, salary incentive m echanism and the mechanism of the human resources management; take the road of the brand, do specialize in fine etc.Finally drawing the conclusion:the internal governance and strategic choice of Chongqing small and medium-sized its existing fuzzy is its low market shar e, the main causes of low trust customers, business to stay in the low-end mar ket. Specific include: unreasonable ownership structure, only one big share comm on phenomenon, the rights and obligations are not unified, has not formed a sc ientific management system and the internal mechanism of distribution of intere sts, ignoring the effective utilization of human resources, no expertise, not build brand effect. Chongqing schools to formulate the development strategy, must be in the attention of the relevant state policies under the premise, as a partner in ownership of the firm as the basis, the reasonable configuration of each benefi t main body responsibility relation, the use of the incentive and restrictive mea ns coordinationof human capital and financial capital balance, the pursuit of ma ximizing the interests of the firm.Hope tha through this article, which can provide the analysis model can be used as a reference in Chongqing city schools of strategy formulation,getting r id of the bottleneck of the development contribution meager strength, and puts forward the feasible strategy implementation plan. Innovation of this paper is t o stand in the XX accounting firm position, with the help of the diamond mod el of the region-- Chongqing industry to analyze the competitiveness of small and medium-sized accounting firms, to further understand the current situation o f Chongqing city industry development in small and medium environment and the competitors, after the XX accounting firm choice strategy and provide guida nce the significance of developing measures.