会计师事务所国际化的动因、模式和客户发展——以“四大”在中国市场的扩张为例

The Motivation, Mode and Client Development of Audit Firms’ Internationalization——The case of Big Four in China market

本文首先通过文献回顾和理论分析,对会计师事务所国际化的动因、模式和客户发展的规律进行了逻辑推理,然后以"四大"在中国市场的扩张为例验证了提出的理论推论。研究结果表明:会计师事务所国际化的驱动因素是客户的国际化扩张;会计师事务所最初进入境外市场时会选择控制程度较高的模式,其后随着对境外市场的知识和经验增加,会逐渐采用控制程度较低的模式;会计师事务所在境外市场从服务于原有的国际客户开始,逐渐向其他跨国公司和东道国企业延伸,但在发展客户时聚焦于其专长行业或领域。

Based on literature and logical analysis, we make deductions about the motivation, mode and client development of audit firms＇ internationalization, and then verify them by the case of Big Four in China market. The research result shows that： the internationalization of clients is the driving factor of audit firms＇ internationalization; when enter foreign markets, audit firms select high control mode at first and adopt lower control mode with the increase of knowledge and experience about foreign markets; in foreign markets, audit firms first provide service for old international clients, then extend to other multinational enterprises and local enterprises, but focus on their leading industries and fields.