本土所与外资所竞争战略：基于波特理论分析

The Competitive Strategy between the Local and Foreign Accounting Firms： Analysis based on Porter＇s Theory

本文运用波特竞争战略理论，分析了本土会计师事务所与外资会计师事务所在角逐我国民间审计市场的竞争态势及战略选择，并封本土会计师事务所在竞争中的劣势和问题进行了系统剖析，最後提出了增强本土会计师事务所核心竞争力的思路与对策。

Based on Porter＇s Theory, this paper analyzes the competitive status and strategic chances between local and foreign accounting firms. Then, it describes the shortage and problems of local ones, and promotes the solutions to improve the core competitive capability of local accounting firms.