在会计师事务所发展中,人们把事务所之间的过度竞争往往归罪于“僧多粥少”——审计业务一定,事务所却越来越多。但深层次分析,我们发现这仅仅是表象。实质上,事务所之间的恶性竞争的源头是事务所缺乏细分的差异市场,缺乏具有不同于其他事务所的有差异的核心竞争力。 In the development of accounting firms, people often over-competition between firms blamed “monasticism” - the audit business must be, but more and more firms. But deep analysis, we found that this is just an appearance. In essence, the vicious competition between firms originates from the lack of subdivision of the firm’s differentiated markets and the lack of differentiated core competencies that differ from those of other firms.