战略的本质是抉择、权衡和各适其位。对企业来讲,就是确定自己在市场中的位置,把重要的资源集中到相应的地方。所以,分析会计师事务所发展战略的一个重要方面就是确定具体的会计师事务所在整个审计市场中的定位。不同群体的会计师事务所由于其规模、地域、渊源等属性特征各有不 The essence of strategy is the choice, trade-off and the right place. For businesses, is to determine their position in the market, the important resources concentrated to the appropriate place. Therefore, an important aspect to analyze the accounting firm’s development strategy is to determine the specific accounting firm’s position in the entire audit market. Different groups of accounting firms because of their size, location, origin and other attributes are not