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

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

　　　加入WTO既给国内会计师事务所带来了机会和经验，同时也带来了竞争和压力，对此事务所必须集中优势力量，强化特色业务，实施适合自身发展的差异化战略，在某一行业或某一类业务上形成自己的专门能力、特色和优势，实施差异化战略应该是我国会计师事务所的长期战略，也是提高事务所核心竞争里的根本战略。

由于水平有限，且相关方面的参考资料较少，因此本文存在着很多的漏洞与不足。我在以后的学习和工作中，不断提升自己的理论水平，积累实践经验，希望能在相关方面助一臂之力。