注册会计师行业是现代服务业的重要组成部分，注册会计师制度也是市场经 济体系的一项重要基础性制度，加快注册会计师行业的发展，对我国建立和完善 社会主义市场经济体制具有重要的作用。近年来，我国注册会计师行业虽然发展 较快，但与欧美发达国家相比，发展层次仍然较低，速度仍然较慢。国内地区之 间，行业内大中小事务所之间的发展也不均衡。 我国是一个拥有 14 亿人口和 960 万平方公里国土面积的大国，地区之间经 济发展水平差异较大，大、中、小企业情况千差万别，广大中小事务所大多都在 市、县（区）一级行政区域内执业，主要面向中小企业服务，中小事务所的健康 发展，对促进县域经济发展具有积极的作用。但是当前中小会计师事务所普遍存 在业务质量不高、业务种类单一、行业内恶性竞争、事务所内部管理不规范、发 展模式不清晰等问题，部分事务所面临收入下滑、业务萎缩的严重挑战。中小会 计师事务所如何拓展业务领域、加强市场营销、提高发展质量显得非常紧迫。 甘肃天一会计师事务有限公司（系公司制会计师事务所，以下简称甘肃天一 会计师事务所）系甘肃省内的一家小型事务所，开业至今已有 15 年，由于地处 经济欠发达地区，区域市场需求有限，而在同一市场区域内执业的会计师事务所 数量众多，业务门类和运作模式高度类似，因此面临激烈的市场竞争。如何在法 律和职业道德准则框架内树立事务所形象，拓展业务领域，构建营销模式，增强 服务能力是摆在该事务所面前的重要课题，也是事务所实现转型升级、做大做强 必须应对的挑战。 本文首先阐述了制定企业市场营销策略的基本理论，然后以企业营销策略制 定的流程模式为指导，对甘肃天一会计师事务所面临的宏观环境、市场竞争环境 以及内部营销环境进行全面、客观分析，对企业面临的目标市场进行细分并进行 市场定位，在此基础上，针对该公司面临的具体问题制定市场竞争策略并研究确 定了必要的配套保障措施。 本文的重点是根据市场营销的理论和方法，对甘肃天一会计师事务所的营销 环境进行分析，进行市场细分和定位，确定营销战略，对该所如何运用营销手段 拓展业务进行了有益的探索。 关键词：会计师事务所，市场细分，市场定位，营销策略兰州大学硕士学位论文 甘肃天一会计师事务有限公司营销策略研究 II RESEARCH ON MARKETING STRATEGY OF GANSU TIANYI ACCOUNTANT AFFAIRS CO., LTD. Abstract The industry of Certified Public Accountants is an important part of modern service industry. The system of Certified Public Accountants is also an important basic system of the market economy system. Accelerating the development of the industry of Certified Public Accountants plays an important role in establishing and improving the socialist market economy system in China. In recent years, China's CPA industry has developed rapidly, but compared with developed countries in Europe and the United States, the level of development is still low and the speed is still slow. The development of large, medium and small firms in the industry is not balanced among regions in China. Our country is a large country with a population of 1.4 billion and a territory area of 9.6 million square kilometers. The level of economic development varies greatly among regions, and the situation of large, medium and small enterprises varies greatly. Most of the small and medium-sized firms are practicing in municipal, County (district) level administrative areas. They mainly serve small and medium-sized enterprises. The healthy development of small and medium-sized firms is of great help to promote the development of county economy. It has a positive effect. However, there are many problems in small and medium-sized accounting firms, such as low business quality, single business type, vicious competition in the industry, irregular internal management and unclear development model. Some firms are facing serious challenges of declining revenue and shrinking business. It is very urgent for small and medium-sized accounting firms to expand their business areas, strengthen marketing and improve the quality of development. Gansu Tianyi Accounting Services Co., Ltd. (Gansu Tianyi Accounting Firm, hereinafter referred to as Gansu Tianyi Accounting Firm) is a small firm in Gansu Province. It has been 15 years since its opening. Because it is located in underdeveloped areas, the regional market demand is limited, and there are a large number of accounting firms practicing in the same market area, business categories and operation modes. Highly similar, so facing fierce market competition. How to set up the image of the firm, expand its business field, construct a marketing model and兰州大学硕士学位论文 甘肃天一会计师事务有限公司营销策略研究 III enhance its service capability within the framework of the legal and professional ethics standards is an important issue for the firm, and also a challenge that the firm must face in order to achieve transformation, upgrading, and becoming bigger and stronger. Firstly, this paper expounds the basic theory of enterprise marketing strategy formulation, and then, guided by the process model of enterprise marketing strategy formulation, makes a comprehensive and objective analysis of the market competition environment and internal marketing environment faced by Gansu Tianyi Accounting Firm, subdivides the target market faced by the enterprise and carries out market positioning. On this basis, in view of the company's facing. Specific issues formulate market competition strategies and study to determine the necessary supporting safeguards. According to the theory and method of marketing, this paper analyses the marketing environment of Tianyi Accounting Firm in Gansu, subdivides and locates the market, determines the marketing strategy, and explores how to expand its business by means of marketing. Key words: accounting firms; market segmentation; market positioning; marketing strategy兰州大学硕士学位论文 甘肃天一会计师事务有限公司营销策略研究 IV 目 录 中文摘要.................................................I ABSTRACT ................................................ II 第一章 绪论..............................................1 1.1 研究背景和意义 ..............................................1 1.2 相关理论综述 ................................................3 1.2.1 4P 组合理论 ................................................3 1.2.2 迈克尔·波特“五力理论”和“三大竞争策略” ................4 1.2.3 SWOT 分析方法 ..............................................7 1.3 研究内容、思路和论文框架 ....................................8 1.3.1 研究内容、思路 ............................................8 1.3.2 论文框架 ..................................................9 第二章 甘肃天一会计师事务所的营销环境分析 ...............10 2.1 宏观环境分析 ...............................................10 2.1.1 经济环境 .................................................10 2.1.2 政治法律环境 .............................................13 2.1.3 科学技术环境 .............................................15 2.2 竞争环境分析 ...............................................17 2.2.1 我国注册会计师行业的现状与发展趋势 .......................17 2.2.2 基于“五力理论”的甘肃天一会计师事务所竞争环境分析 .......18 2.3 甘肃天一会计师事务所的内部资源和能力分析 ...................20 2.3.1 甘肃天一会计师事务所基本情况 .............................20 2.3.2 甘肃天一会计师事务所的企业资源分析 .......................21 2.3.3 甘肃天一会计师事务所的核心能力分析 .......................26兰州大学硕士学位论文 甘肃天一会计师事务有限公司营销策略研究 V 2.4 甘肃天一会计师事务所的 SWOT 分析 ............................28 2.4.1 SWOT 分析 .................................................28 2.4.2 基于 SWOT 分析的相应策略 ..................................31 第三章 甘肃天一会计师事务所的市场细分和定位 .............32 3.1 甘肃天一会计师事务所的服务市场细分 .........................32 3.1.1 政府客户与企业客户的需求特征 .............................32 3.1.2 不同企业客户需求特征 .....................................32 3.2 甘肃天一会计师事务所目标市场的选择..........................33 3.2.1 目标市场选择的标准 ........................................33 3.2.2 各类服务基于专业胜任能力和市场吸引力的目标市场选择 ........36 3.2.3 基于客户特征的目标市场选择 ...............................37 3.2.4 甘肃天一会计师事务所目标市场的确定 .......................38 3.3 甘肃天一会计师事务所的市场定位 .............................38 第四章