会计师事务所业务差异化战略若干问题的探讨

^论文编号:KJ237  ^论文字数:11897,页数:19

摘    要
 国内会计师事务所现存的一个突出问题是业务雷同，没有特色，大所不放过小业务，小所也竞接大业务。其后果是压价竞争，质量难以保证。在此情况下，差异化战略应运而生，其理论基础是通过独特的产品特性,以及技术、品牌形象、附加特性和特性化服务等来强化产品特点,增加消费者价值,使得消费者愿意对该类产品支付较高的价格。本文从事务所业务差异化战略的涵义以及事务所选择业务差异化战略的原因入手，深入分析了事务所实施业务差异化战略的路径选择，以及实施差异化战略过程中应该注意的问题。本人认为，在目前情况下，只有强化事物所的特色业务，依靠有特色、高质量的服务，把差异化策略引入事务所自身发展的各个环节,形成具有自己特色的垄断局面,把差异化真正转化为事务所向前发展的优势和增长点，才能在激烈的竞争中立于不败之地。

关键词：会计师事务所；差异化战略；路径选择

Several questions of differentiation strategy of accounting firm

Abstract
An extant outstanding problem of the domestic accounting firm is that the business is identical, big firms are not willing to miss little business; little firms also compete and answer the loud business. It leads to the competition of a lower price and the quality is difficult to guarantee. In this case, differentiation strategy arises at the historic moment, its theoretical foundation is through unique product characteristic, and technology, brand image, additional characteristic and characteristic service to strengthen the characteristic of the products, increase consumer's value, make consumers to pay a higher price to the same kind of product. This article starts with the meaning of differentiation strategy and the reason why accounting firms choose the difference strategy, I will analyze the path selection that the accounting firms implements the difference strategy, and the problems that should be paid attention to. I think, in present cases, strengthen characteristics of accounting firms, rely on the characteristic, high-quality service, introduce the differentiation strategy into each link of the firms’ developments, form the monopoly situation with one's own characteristic, transform the difference into the firms’ advantage, then the firm could stand in an unassailable position in the violently competition.

Key Words：Accounting firm；Differentiation strategy；Path Selection

目    录
摘    要 I
Abstract II
1差异化竞争战略的概念分析 1
2事务所选择业务差异化的原因 2
2.1事务所业务成本的特殊性 2
2.2客户需求层次的多样化 2
2.3事务所业务竞争过度 3
2.4差异化战略是事务所经营战略的关键 4
3差异化战略实施的几种形式 4
3.1以服务地域为基础的差异化 4
3.2以服务专长为特色的差异化 5
3.3以服务收费为区分的差异化 5
3.4以市场细分为基础的差异化 5
4.事务所业务差异化的路径选择 6
4.1有形差异化 6
4.2无形差异化 6
4.3内部差异化 6
4.4外部差异化 7
4.5服务差异化 7
4.6品牌形象差异化 8
5业务差异化应注意的问题 8
5.1差异化战略必须由高层往下开展 8
5.2 差异化战略要与时俱进 9
5.3大小事务所采取差异化战略路径不同 9
5.4差异化要提到文化层面 9
5.5事务所保持差异化经营战略的持久性 10
5.5.1设置模仿障碍 10
5.5.2多重差异化 10
6新时期事务所实施差异化战略的思路 11
6.1使用标准 11
6.2信号标准 11
结论 12
参考文献 13
致谢 14

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