会计师事务所品牌经营策略研究

Research on the brand operation strategies of accountant firms

品牌是会计师事务所核心价值与整体价值的综合体现，注册会计师审计是高风险行业，要想生存、发展，必须有作为注册会计师行业的“品牌”。执业质量是注册会计师的生命钱，会计师事务所更是以执业质量为支撑点。品牌是无形资产，具有无形资产的一般特徵，同样也是注册会计师行业品牌的特徵，其品牌价值就是注册会计师的一种服务、会计师事务所的一种识别标志或名称给其带来的附加值。当前，中国会计师事务所品牌经营面临困难，需要根据会计市场需求和自身发展能力创建品牌；同时，需要研究品牌竞争策略。

Brand represents comprehensively both the central and integrated value of accountant firms. The CPA （Certified Published Accountant） auditing, a high risking industry is expected to possess the corresponding brand power; especially those ＂brand＂ firms, which are expected to establish and consolidate their own brands for the survival and development. Professional quality is the life of CPAs, and the bolster of accountant firms. As an intangible asset, brand is characterized of all the features of the intangible assets. Moreover, the professional quality is also the brand feature of this industry. The brand value is an added-value that may be brought by the accounting service, the logo and the name of the firms. Currently, the accountant firms in China are confronting difficulties in business operations, they need urgently to establish and promote their brands and simultaneously to orient the brand in the market and also to conduct researches on the brand protection.