| In recent years, with the opening of our accounting market, more and more foreign accounting firms swarm into China. It promoted the development of our accounting firms, and brought major challenges. By virtue of their great strength, foreign accounting firms controlled the domestic market quickly, and posed a great threat on our accounting firms. In addition, the development orientation of our accounting firms is not clear, and homogeneous competition is serious. In order to cause our accounting firms to make a better survival and development, it is essential for us to study their development strategies.In this paper, on the basis of theories of Strategic Management, it proposed the development strategies of our accounting firms. First, it analyzed macro environment and industry environment of our accounting firms, and their internal capacities are analyzed from the size, business, human resources, organization and marketing ability of our accounting firms. Then, it pointed out our accounting firms'development objectives, and proposed the development strategies of our accounting firms. Generally speaking, the large accounting firms can adopt large-scale development strategy, development strategy of business diversification and international development strategy, the medium-sized accounting firms and the small accounting firms can adopt respectively focused differentiation development strategy and differentiation strategy. Finally, it discussed the implementation of our accounting firms'development strategies. It proposed the general measures and external environment support of implementation, and put forward the implementing measures of our large, medium and small accounting firms respectively, it also described the assessment and correction of our accounting firms'development strategies. |