Research On Factors Impacting Of The Competitive Edge Of Accounting Firm

With the WTO transition period of five years, the new accounting criterion and the new auditing criterion with international convergence are beginning to implement on my country. In accounting market, domestic accounting firm just 20 years will go through severe challenge. As the foreign capitals offices have accelerated the paces to size the accounting market of China, domestic accounting firms need to improve their competitiveness. It is not merely a kind of common understanding to make big and powerful, and it is the trend of the times too.Resource-based theory of origin very early, however, until the last century 80's, the people began to pay attention to it. It has catered the rapid development of information technology and the competition environment increasingly complex from 1980's. In this context, the enterprises have to focus from the external market environment to their internal and unique resources, the development and accumulation of knowledge. It is the only way which forms the company unique competitive advantage. The resource-based theory is thinking in decision-making centers and the starting point for the business logic of strategic. It links the competitive advantage of corporate to the growth of decision-making with resources. In the resource-based theory, the resource becomes an important unit of analysis, and is a key to explain the excess earns of enterprises and maintain competitive advantage. The firm belongs to the human resource-intensive services. Therefore, the competitive advantage can be researched by using the resource-based theory.From the enterprise resource-based perspective, this paper makes the firm as an organic whole to analyze the competitive advantage of firm's internal resources and capabilities. It explores the development and the formation of the competitive edge of China firm.(1) This paper uses the multi-factor analysis to define the firm a competitive advantage and scope, and analyzes many factors that impact the competitive advantage of firms. It is different from the previous research using the single-factor analysis method.(2) Different from the previous studies using qualitative analysis but less quantitative analysis, this paper select the relevant indicators based on the characteristics of the various factors. It analyzes the factors impacting the firms competitiveness from both qualitative and quantitative analysis. Through factor analysis, this paper shows the impact of factors from empirical point of view.(3) In basic of theoretical analysis and empirical testing, this paper provides some ways to nurture and enhance the competitiveness of the firms.It hopes the results which develop the long-term development strategy to enhance competitiveness and improve China's CPA industry competitiveness and international competitiveness.