基于会计职业服务特性的营销策略研究

On marketing strategy based on the Certified Public Accountant′s service

会计职业服务是市场经济的一项重要的制度安排,以保证经济活动中的信息公开、公正。会计服务是一种职业化的智力服务,具有服务业的一般营销规律。注册会计师职业服务特性主要包括重复性、契约特殊性、高风险性、参与差异及营销手段限制性等方面。从总体上讲,我国会计服务营销既无完整的营销理念,又缺乏系统营销实践,主要原因在于此行业特殊的发展历史、市场封闭、消费者选择非理性化。结合职业服务特点,提出了全面服务质量、客户关系管理、差异化经营、价格/品牌竞争以及全员营销等可供选择的营销策略。

The service of the CPA is an important system of market economy which guarantees the information exoteric and candid in the economy action. As a professional service, it follows the normal marketing rules in service industry. Meanwhile, the CPA's service has its own characteristics, such as reappearenceness, contract particular, highrisk, participation variance and marketing limit. To sum up, in the CPA′s service marketing, China is in want of both theory and practical experience, because of CPA industry′s history, market character and consumers quality. Based on the analyses of CPA's service, the author puts forward his marketing strategy: to establish overall service quality standard, and to implement CRM and differentiation.