会计师事务所经营发展战略分析

An analysis of CPA firms' development strategies

为了与市场经济的发展和现代企业制度的建立相适应，会计师事务所有必要实行战略管理。战略管理是对会计师事务所的经营活动实行总体性管理的过程，是会计师事务所制定和实施战略的一系列管理决策与行动。一般情况下，会计师事务所的战略管理过程分为七个步骤，战略分析是其中重要一环。本文结合我国会计师事务所的现状，介绍了战略分析的三个层次，即会计师事务所生存环境的行业分析、会计师事务所业务组合的总体战略分析和会计师事务所自身素质的经营战略分析。

The development of market economy and the establishment of modern enter- prises system require CPA firms to adopt strate- gic management Strategic management is an overall management on CPA firms' operational activities.It involves a series of management decisions and activites. Normally, CPA firms' strategic management is divided into seven steps. among which strategic analysis the most im- portant one. Taking the current situation of China's CPA firms, the article introduces three tiers of strategic analysis, namely, the profes- sional analysis of CPA firms' existing environ- ment. the overall strategic analysis of CPA firms' business composition and the operational strate- gic analysis of CPA firms' quality.