【作者】 陈为；

【导师】 朱湘萍；

【作者基本信息】 湖南大学 ， 会计， 2011， 硕士

【摘要】 湖南天昊会计师事务所有限公司(以下简称天昊事务所)是一家具有从事会计、审计、税务等专业服务的中介机构。随着改革的深入及市场经济的发展,注册会计师行业得到高速发展,竞争日趋激烈,尤其是中小型会计师事务所的生存环境更为恶劣,执业领域较窄,低价无序竞争,作为中小型会计师事务所的天昊事务所也开始出现业务收入萎缩、人才流失等现象。因此面对当今复杂多变的外部环境,如何制定一种既能利用自身优势去抓住机会又能克服自身劣势去回避威胁的竞争战略,已经成为天昊事务所能否成功经营的关键。本文在对竞争战略理论进行了系统分析的基础上,采用宏观与微观、定性与定量相结合的分析方法,对天昊事务所进行系统研究,力求为天昊事务所寻求一种最佳的竞争战略。本文在对天昊事务所进行深入调研的基础上,首先对其外部环境进行分析,从法制环境、经济环境、社会环境、技术环境各个层面分析对天昊事务所的影响,描述会计师事务所的行业特征及发展趋势,分析湖南省会计师事务所行业现状及天昊事务所的竞争现状,得出天昊事务所发展面临的机会与威胁因素,表明天昊事务所目前处于一个较有吸引力的市场；其次,从业务层面、管理层面对天昊事务所的内部环境进行分析,明确自身优势与劣势,得出天昊事务所目前处于整体优势地位,但还有较多需改进的地方；第三,对天昊事务所竞争战略进行设计应用SWOT分析法论证了竞争战略的备选方案,对备选方案进行评价与选择,确定采用集中差异化战略,再分别从业务结构差异化、市场目标集中化、营销策略差异化三方面对集中差异化战略的内容作进一步阐述；最后,对天昊事务所的集中差异化竞争战略提出了相应的配套措施,即从组织结构、人力资源、品牌建设、经营理念四个方面提出建议,以保证竞争战略的有效实施。更多还原

【Abstract】 HuNan TianHao accounting firm is service agency majored on accounting, audit, tax and all the other relevant business. CPA business are booming these days thanks to the open policy and prosperous economy. While enjoy the great conditions for accounting business, the competition gets more and more fierce, especially for those agencies in medium and small size. As for HuNan TianHao accounting firm, a medium company, it suffers from business recession and a brain drain due to limited business area and low price competitive disorder. So how to come out a strategy to make full use of their advantages to be more competitive and avoid the disadvantages to survive the adverse circumstances is the primary job here for HuNan TianHao accounting firm. My study is based on competitive strategy theory, using both microcosmic-macroscopic and quantitative-qualitative methods to find the best competitive strategy for HuNan TianHao accounting firm.After a through background research and information gathering on HuNan TianHao accounting firm, I first analyzed the the influence from outside environment, ranked from law environment, economy environment, social environment and technical environment. From the understanding of accounting business characters and trends, I combined HuNan TianHao accounting firm current situation, it shows HuNan TianHao accounting firm is in a great appealing market. Then I worked on the company inside environment as managements and business, HuNan TianHao accounting firm do have a lot of advantages even there a few inside structure needs to be improved. And the third thing I do is to design a competitive strategy, using SWOT to demonstrat all plans and grades them, and I decide to use centralize differentiation strategy, and associated with business structure differentiation strategy, market goal centralize strategy and differentiation sales strategy to illustrate the point. And finally I draft a accordance strategy, detailed in four aspects as organization, human resource, brand selling and management philosophy, for HuNan TianHao accounting firm.更多还原