中国本土会计师事务所与国际“四大”市场业务竞争状况比较分析

A Comparative Analysis of the Competition Status in Market Operations between Chinese Local Firms and the International "Big 4" Accounting Firms

笔者采用2009年的数据,通过比较分析中国本土会计师事务所与国际"四大"的市场业务状况。结果表明,中国本土会计师事务所存在业务单一,缺少优质客户资源,市场竞争激烈等问题。因此,有必要通过积极拓展服务市场来提高中国本土会计师事务所的竞争力,从而改善本土会计师事务所低价揽客的竞争行为,引导行业走向良性发展的新格局。

By analyzing the data of 2009, this paper compares the market operations between Chinese local firms and the four giant international accounting firms. The result indicates that there exist some problems in Chinese local firms, such as the unitary business, lack of premium client resources and fierce market competition. Thus, it is necessary to enhance competitiveness of Chinese local firms by actively expanding service marketplaces, hence improving the competition behaviors of low bailing in local firms and bringing about a new professional pattern of benign development.