A Comparative Study On The Competitive Strategy Of Chinese And Foreign Accounting Firms

Since our country restored the CPA system, the development of the CPA industry is very rapid, the CPA in the economic society plays an increasingly important role. As the economy enters globalization and our country to accounting firms approved conditions relaxed, the establishment of domestic accounting affairs have increased, branches and members of the organization and associated institutions such as international "big four" accounting firms also gradually in our country established, using their brand to occupy China's accounting and auditing market, making China registered accountant the profession competition tends to a white hot stage. How to develop effective competitive strategy, make a proper position in the CPA profession, establish competitive advantage, and to seek maximum benefits, is one of the most important issues facing the accounting firm.Research on Chinese firms competitive strategy, first of all, on the analysis of the domestic and foreign research literature on the basis, the accounting firm to implement competition strategy as the breakthrough point, analyzes the necessity of implementing the competition strategy of the firm. Secondly, analyze Li Xin certified public accountants and the accounting firm KPMG's competitive strategy, the development of current situation of the two, and from two aspects of internal and external factors to analyze the competitive strategy. Through the comparison of the two, the same points and different points of the competitive strategy of the Li Xin firm and the KPMG accounting firm are obtained. Finally, combined with the above research, this study puts forward the macro and micro measures to optimize the competitive strategy of accounting firms, and the conclusion is the reference for the development of accounting firms in China.