任何产业的任何企业都应当制定适合自身发展的竞争战略,作为审计行业竞争主体的会计师事务所也不例外,文章旨在明确行业专门化是否是会计师事务所的一种有效竞争战略。利用波特竞争战略理论,文章探寻了审计市场结构特征,并在此基础上分析得出行业专门化是三种基本战略在审计市场上的具体体现,是一种有效的竞争战略。 Any enterprise in any industry should make a competitive strategy suitable for its own development. The accounting firm that is the subject of competition in the audit industry is no exception. The purpose of this article is to clarify whether industrial specialization is an effective competitive strategy for accounting firms. Using Porter competitive strategy theory, the article explores the audit market structure characteristics, and based on this analysis, it is concluded that the specialization of the industry is the concrete manifestation of the three basic strategies in the audit market and an effective competitive strategy.