会计师事务所的行业专门化是一种有效的竞争战略吗？--来自中国审计市场的经验证据  

Is Industry Specialized a Useful Competitive Strategy for Accounting Firms?——Evidence from Chinese Audit Market

作　　者：韩洪灵[1] 陈汉文[2] 

机构地区：[1]浙江大学管理学院,310058 [2]厦门大学管理学院

出　　处：《审计研究》2008年第1期53-60,共8页Auditing Research

基　　金：国家自然科学基金(70672101);教育部新世纪优秀人才支持计划(NCET-04-0591)的资助。

摘　　要：会计师事务所的行业专门化可以被视为一种相对于非行业专家审计师的可持续的竞争优势。本文的经验结果表明:行业专门化的审计师会以目标集聚为基本战略,基于其差异化的能力在大客户市场上实施差异化的具体战略,而基于其规模经济优势在小客户市场上实施成本领先的具体战略;相对于非行业专家,行业专门化的事务所在大小客户市场上均能获得超额利润。这一经验结果支持行业专门化的发展道路可以成为会计师事务所行之有效的一种竞争战略。Industry specialized can be regarded as a kind of sustainable competitive advantage relative to non-specialized auditor. The empirical results show that industry specialist, by taking focus strategy as its basic strategy,implement differentiation strategy to big client market basing on their differentiation abilities and implement cost leadership strategy to small client market basing on their economies of scale. Relative to non-specialized auditors,industry specialized auditors can gain excess profits in both big and small client market. These empirical results support industry specialization can become a useful competitive strategy for accounting firms.

关 键 词：审计市场 行业专门化 竞争战略 

分 类 号：F233[经济管理—会计学]