中小会计师事务所在我国社会主义市场经济中发挥着重要作用,但随着行业竞争的加剧,其发展面临巨大挑战,形势不容乐观。专业化和规模化是中小会计师事务所发展中必然采取的两种策略,目前国内有关研究多将两者孤立进行研究,尚未详尽阐述两者间的联合作用与影响。本文试图运用联系的观点,系统分析专业化和规模化经营策略间的关联关系,并在此基础上提出中小会计师事务所发展应扬长避短、集中攻势,在实现行业专业化基础上向规模化经营过渡。 Small and medium accounting firms play an important role in China’s socialist market economy. However, with the intensified competition in the industry, their development faces enormous challenges. The situation is not optimistic. Specialization and large-scale accounting are the two strategies inevitable for the development of small accounting firms. At present, the domestic studies mostly study the two in isolation, and the combined effects and influences between the two have not been exhaustively elaborated. This paper attempts to use the point of contact, systematic analysis of the relationship between specialization and large-scale business strategy, and on this basis proposed that the development of small and medium accounting firms should be based on strengths and circumvent weaknesses, focus on offensive, in the realization of industry specialization based on the transition to large-scale management .