Study On Business Developing Strategy Of Small And Medium-sized Accounting Firms From The Perspective Of Enterprise Resource-based View

With the rapid development of market economy and the fully open of accounting marketin our country, more and more international accounting firms have joined the accountingmarket in China. Although this has promoted the development of our country accountingfirms, but also brought great threats to small and medium-sized firms. At present our countryhas introduced the policy of canceling the capital verification and the annual inspectionbusiness, which imposed huge pressures on the small and medium-sized accounting firms inour country. The market positioning of these accounting firms is not clear and the marketcompetition is very severe, so in this article, the small and medium-sized accounting firmstrategic choice and implementation of the new business development will be discussed, tohelp us get to know the sustainable development of small and medium-sized accounting firms.Based on the resource-based theory, strategic choice, and related studies of small andmedium-sized accounting firms, we will firstly take the documents from home and abroad asthe basis, and then to establish the research significance and the content of this article.Following will be overview of the basis of this article, research theory-resource-based theoryand the theory of enterprise strategy, which will be the theoretical framework of this study.Then the article will give out the questionnaire survey of small and medium-sized accountingfirms’ resources and future business development situation, and the analysis of thequestionnaire survey’s conclusion. It is concluded that it’s necessary to develop new businessfor small and medium-sized firms, and then it’s SWOT analysis on capacity performance ofresources and new business development problems during the process of the development ofthe industry, and we will make out the differentiation and centralization strategic choice forsmall and medium-sized firms. Based on the theory of resource view, we will conclude thatthe core strategic resources for small and medium-sized firms will be human and customerresources. At length, according to the resource view theory as well as the firms’ strategicchoice and implementation, this paper will put forward safeguard measures for small andmedium-sized firms in the development of their new business.