Research On The Positioning Of The Competitiveness Of Our Country’s Accounting Firms Under The Background Of Big Data

The continuous development of emerging technologies such as big data is forcing changes in the way modern companies handle accounting and record financials.As the degree of digitization continues to deepen,audit objects have higher requirements for the professionalism of audit services,and accounting firms,as third-party institutions monitoring their economic conditions,are facing unprecedented opportunities and challenges.Therefore,how to deepen the application of big data technology in the audit business of the firm has gradually become a research hotspot.In 2021,the CICPA released the "Informatization Construction Plan for the Certified Public Accountant Industry(2021-2025)",emphasizing accelerating the informatization construction of accounting firms and promoting the transformation of firms’ big data auditing.This paper implements the positioning theory and strictly follows the four-step positioning method: the first step is "knowing the enemy",mainly using Porter’s five forces model to analyze the industry competition environment with the four major international competitors as the main competitors.On this basis,the DEA method is used to evaluate the competitiveness of the top 50 accounting firms in the big data environment;in the second step,the "confidant phase",the SWOT model is used to analyze and study the domestic accounting firms in my country.Advantages such as huge development potential,unbalanced geographical distribution and other disadvantages,opportunities such as policies and industry association support,and challenges such as the urgent need to improve the talent training mechanism,it is found that my country’s accounting firms should fully implement the national informatization development strategy The vigorous development o f the data industry and the resource advantages of huge market potential have further promoted the construction of big data in the firm.Based on the above analysis,the third step of positioning,"positioning optimization stage" is implemented,and it is proposed that the in-depth development of big data in my country’s accounting firms should achieve the positioning goals of standardization of audit information,digitization of audit evidence collection,intelligent audit methods and networked audit organ ization forms.;The fourth step "positioning implementation stage",mainly from four aspects:improving technical level,strengthening quality management,cultivating professional talents,and improving internal systems.Enhancing the competitiveness of accounting firms in the big data environment will help my country’s local accounting firms to occupy a larger market share and provide better audit services.Based on the positioning theory,this paper uses the four-step positioning method to analyze in depth.In the big data development environment,the competitive environment faced by my country’s domestic accounting firms,comparative analysis of the gap between the competitiveness of my country’s accounting firms and the international big four;It provid es some ideas for improving the competitiveness.