全球经济一体化是当今全球企业面临的经济大环境,我国入世后会计服务市场对外开放是我国会计师事务所面临的现实国情,而市场经济的发展与完善所导致的企业所需的会计服务也日渐增多。我国会计师事务所如何应对新形势,实现自我发展成为我们关心的问题之一。战略管理是根据企业外 Global economic integration is the economic environment for global enterprises today. After China’s accession to the WTO, the opening up of the accounting service market is the reality of China’s CPAs. However, as the development and improvement of the market economy has led to the increasing demand for accounting services increase. How to deal with the new situation and realize the self-development of accounting firms in our country has become one of our concerns. Strategic management is based outside the enterprise