Research On The Price Strategy In The Chinese Securities Auditing Market

The thesis studies the price strategy of audit firms by the means of theory analysis and demonstration research in the background of audit industry. Firstly, the author explicates the definition, the essentiality and the determinant of price strategy. Then on the basis of the industry organization theory and the strategy management theory, aiming at the characteristics of the audit industry, the author studies systematically the two basic strategies including the price strategy and the differentiation strategy, analyzes the pricing process of audit firms, pricing settings of Chinese securities auditing market concretely, the relation of the two basic strategies and the price strategy choices of audit firms in the Chinese securities auditing market. Thirdly, the author makes demonstration research on the relation of two basic strategies by using the annals data of Chinese securities auditing market in 2006. The result finds that the differentiation strategy help to achieve self-determination in establishing price strategy. Finally, using SWOT method, the author analyzes the advantages and disadvantages of domestic audit firms and puts forward the countermeasure of them to realize the selected price strategy. We hope the paper could offer some references for strategy decision-maker of domestic audit firms.