The International Path Choice Of China's Accountant Firm

Since reform and opening up, Chinese economy has maintained a rapid and sustainable development. A number of enterprises have been successful in gaining a solid foothold abroad. Chinese large enterprises urgently need big firms'audit services, but the large firms don't grow up with the large enterprises even though they should, so they have no operational capacity and influence of the brand to provide the services. Audit-related services market was occupied by the four international largest firms. This situation is not conducive to the country's economic security and the survival and development of the firms, and need to change immediately. It has become an issues of concern that how Chinese accounting firms deal with the fierce competitive situation, and become rapidly bigger and stronger, go out of the country, and for the world.The research about accountant firm's internationalization is all preliminary, still is the inadequate system suggestion, but is not certainly systematic. This article draws up the competitive advantage theory and the international trade internationalization theory applies on accountant firm's strategy analysis, obtains the competitive advantage using the competitive advantage theoretical analysis accountant firm the factor, and discovers internal resources ability, external environment condition which the accountant firm competition wins. According as internationalization theory, analyzes the influence factor of accountant firm which melt into the international market, design the original model about accountant firm's internationalize.Recycles the questionnaire survey for the research sample, then deal the data by SPSS software, find the distinct influence factor by the distinct coefficient and correctitude the original model, design the way of our country accountant firm internationalization development.According to the result of Path analysis and considering china's accountant firm situation, we can design 2 reasonable way using industry management, brand influence, market opening and association: first, enlarge company size, and consummate the industry management system, penetrate into international market; second, consummate operation structure and improve the quality, and create a brand. This article proposed certain suggestions in this foundation, hoped to make a contribution to our accountant firm's international.