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本文是一片澳洲的essay（课程作业）范文，可以给留学澳洲的同学做一个参考，主题是小公司的发展战略 The development strategy of small firms 1.0 小公司定义 The meaning of smaller firms 当今,在小公司的定义上,每个国家是不一样的。根据非盟小型会计师事务所和56家大中型会计师事务所的发展现状,文件明确指出,小型企业是指小,主要为会计师事务所提供特殊服务。在非盟,国内业界普遍认为,会计师事务所除了上市、证券、期货公司的职业资格之外的会计企业,都可以松散称为小型会计师事务所。据会计行业管理信息系统的统计数据显示,截至2010年7月1日,非盟有注册会计师6892人，他们中有6682人属于的型会计师事务所,约占总数的97%,这是小型会计师事务所数量占据了大部分会计师事务所的数量比例。 Today, in the definition of small firms, countries are not the same. According to the AU small accounting firm development present situation, state no. 56 big small and medium-sized accounting firm, file explicitly pointed out that smaller firms is to point to smaller, mainly provide special services to accounting firms. In AU, the domestic industry is generally believed that in the accounting firm in addition to those listed, the professional qualification of securities and futures firm, can be loosely called the small accounting firm. But from the aspects of practitioners, registered capital and undertake business, can do segmentation. In general, the employees in the following 10 people, registered capital of under 500000, account services as the main business of certified public accountants can call it a small accounting firm. Because such firms without evaluation and verification of official business, so its main business is given priority to with generation of small business account. According to the accounting industry management information system of data statistics show that as of July 1, 2010, AU has size of certified public accountants, 6892, 6682 of them are small accounting firm, accounts for about 97% of the total, is a small number of accounting firms in AU occupies the most proportion in the number of accounting firms. At present, the AU small accounting firm revealed a personnel, funding, and the characteristics of the scale is relatively small. With the number of certified public accountants, there is also a regional characteristics, relatively concentrated area office accountant number average between 10 to 20 people, but in some economically underdeveloped areas, much less a number of certified public accountants to only a few. Small accounting firm registered capital most also only 3.4 million, rarely more than five hundred thousand. On business scale, small accounting firm's main source of income is three parts: the income audit, evaluation, capital verification, accounting for about more than 90% of the total, while only 9.68% of consulting business, this is far lower than large and medium-sized accounting firm consulting business income ratio. In AU accounting services market, the firm size is small, bound to lead to less business, undertake the risk capacity is small. So the small and medium-sized accounting firms generally narrow the scope of business, the phenomenon of overlapping services. Mainly reflected in the AU small certified public accountants audit in traditional business business income accounted for a larger share, the highest account for more than 99% of the annual business income. At present small accounting firm also seldom involved in the audit business of other business, such as tax planning, corporate finance, and so on higher levels of business services. This kind of condition to a certain extent hindered the development of AU small accounting firms. From the point of organization form, limited liability is still the mainstream of smaller firms. On the small accounting firm the organization form of distribution, small number of certified public accountants co., LTD is about is twice the size of the small partnership accounting firm. 2.小型会计事务所的发展目标 Small accounting firm's basic development goals AU small at this stage of certified public accountants industry development prospect is not very clear, but the AU in recent years, the government vigorously promote the development of small and medium-sized accounting firms are still AU small accounting firms has increased year by year. Small accounting firms in the industry competition is more intense, because of the small and medium-sized accounting firms are AU is small, power is balanced, the services provided by the business has the homogeneity, so it is difficult to reflect the small accounting firm's own competitive advantage. Integrated the main characteristics of small accounting firm, through comparative analysis, it is not difficult to find that, in the CPA industry, these two aspects is the firm's inherent talent and customers of scarce resources. With the continuous development of social economy, will eventually reflected in the talent's competition with the customers. So in this public accountant industry, relative to the smaller firms, the basic development goal is to foster the core competitive resources, talents and clients. The development of smaller firms have resources conditions including strengths, weaknesses, opportunities and threats, etc., the main consideration customers, brand, human resources, the economic environment, national policy, etc. Small accounting firm resources condition analysis diagram as shown in table 2-1. Have advantage refers to the unique, can be conducive to the growth and development, or the factors of winning the competition, is a firm's ability to transcend beyond its competitors or unique aspect of is the ability to promote the competitiveness of the company. Advantage is resources; Has the resources, to development. 2.1内部优势 The internal advantage Internal advantage there is internal, is conducive to promoting the development of production and operation, or improve the productivity of the factors of winning the competition or resources, such as talent reserves, management mechanism, scientific and reasonable, high efficiency of management, superior technical skills, strong market marketing ability, advanced corporate culture, etc. These advantages can call the company's competitive resources, these competing resource use is reasonable or not directly affects the development of the company in the future. #p#分页标题#e# (1) service, lower operating costs. In AU small business accounting business reached a considerable degree of socialization and at the same time, small accounting firms to provide accounting services cost is relatively low, in this way, small accounting firm particularly large development space. AU, small and medium-sized enterprises accounted for more than 90% of the total number of AU enterprise in the enterprise's annual report, some simple consulting service class work but also need to smaller firms. Many small businesses need to cheap acting book-keeping, accounting system design, the basic accounting knowledge training and other professional services, because smaller firms have the charges this absolute advantage on the one hand, it also to business service for small accounting firms in the space of existence. (2) the partnership culture. Corporate culture can become a core competitiveness of the enterprise development. Both limited liability partnership firm, culture is the soul of certified public accountants of the partnership, the source of development, is also a guide of the construction of the firm's corporate culture. AU small accounting firm personnel less, so the partnership culture within the firm are relatively simple, and easy to infiltrate into every member's work. A healthy and sustainable development of the firm, especially small accounting firm, has its own partnership culture, the culture value orientation of employees can be a good guiding role, producing a great cohesion and centripetal force, for the firm's long-term sustainable development to construct the strong spiritual fortress. (3) strong team organization discipline, high efficiency. Team organization ability and the ability to create efficiency is small in the wealth of the formed in the long-term practice process. Smaller firms because of the large span many experiences industry, a large number of small and medium-sized enterprise audit business, so the good team organization discipline and high work efficiency is particularly important. For every single business to undertake and execution, the firm will be signed with the client according to the specific circumstances of the auditees business conditions, and promptly organization to be able to do the audit team, by the project team, strictly abide by the AU certified public accountants audit guidelines, creating an overall preliminary audit strategy, do a good job in the personnel division of labor and time budget, formulate the reasonable concrete plans, in order to achieve the optimal combination of the audit purpose and effect. 2.2外部机遇 The external opportunity Good oeternal pportunitiesx there are a lot of aspects, such as national policy and good industry environment, etc. (1) with a large customer base. In recent years, the state attaches great importance to the development of small and medium-sized enterprises, has introduced various measures to promote the development of small and medium-sized enterprises (smes) file, proposes some policy measures for supporting the development of small and medium-sized enterprises. At the same time for the implementation of the legal opinions about small and medium-sized enterprises (smes), issued by the ministry of finance on November 1, 2010 of the "small business accounting standards", has promoted AU small and medium-sized enterprises to further deepen the reform and development. A series of measures are for small accounting firm to provide professional services provides quite a lot of customers. (2) to adapt to the development of the market diversification. Associated with AU, the development of the socialist market economy and the deepening of reform and opening up, the scale of the enterprise continually expanding customer base, types of business is in constant increase, this requires a firm to provide more kinds of service, and not just the past traditional accounting services, such as auditing, capital verification. The progress and development of science and technology, with the outside world is increasingly close, the high-speed development of the company requires firms to provide more professional service, investment consulting, software services, such as, for example, smaller firms according to the market to expand business scope, for it made great achievements in the same industry competition advantage. AU of small and medium-sized enterprises has developed fast and become the main force of economic development and prosperity of the market, small accounting firm with such powerful development form, expanded rapidly. 2.3会计公司的劣势 Disadvantage aspect of accounting firms Disadvantage is the company in the process of production and operation, which is formed by the factors of production and business operation activities has the restriction role. 2.3.1 nternal disadvantage Company's internal weaknesses such as: backward production facilities, extensive management system is not sound, the cost management, the low quality of employees, the enterprise cultural lag, talent fault, such as lack of high quality talents. (1) the relative lack of human resources. For an accounting firm, human capital is the core of financial capital. But at this stage due to the limited AU small accounting firm business, income is low, so the mobility of talents is opposite bigger, many small and medium-sized accounting firms are hard to attract the knowledge comprehensive and experienced certified public accountants, therefore can only rely on internal assistant training and employment way to fill the gaps. But there are still many people are in pursuit of higher income and a bigger development space and leave the existing jobs, into the large accounting firms, which makes the small accounting firms face great shortage of human resources. #p#分页标题#e# (2) the internal governance structure is imperfect. Some transactions in the internal management system is relatively simple, more part in aspects such as wages, welfare, promotion did not establish relevant system, which makes a part of the employees lost their passion and enthusiasm, is not conducive to the long-term development of the company. Then again within the firm lacks talent incentive mechanism, it is difficult to retain good people, also resulting in a decline in the overall service level of the firm. (3) lack of brand image. Brand image is the subject and object interaction, the main body in certain situations, adopt a certain way of perception perception of an object, a good brand image is a powerful weapon in enterprise in the market competition. From the perspective of the firm and customer's ability to speak is service can meet their needs. The brand image of a tangible content is the most basic, is the foundation of the generated image. Services provided by certified public accountants have homogeneity, in marketing does not allow through advertising and other business promotion propaganda way, so for small firms, want to set up the brand image more difficult. AU small accounting firm itself is small, the service quality is not high, so how to build up a good brand image in the process of enterprise strategic management is particularly important. 2.3.2 external disadvantage For example: national export restrictions, poor policy, industry downturn, the competition is too fierce, tax is relatively higher. (1) the loss of customer resources. Many small businesses in the beginning of creation because of funding problems, usually select a small accounting firm to provide accounting services, however, as the enterprise bigger and stronger, business present diversified development trend, some enterprises even need to be listed, this is a small account service provided by the accounting firm, already can not meet the requirements of enterprise management consulting service, do not have to provide qualified audit for listed companies, thus cause the loss of many customers. (2) the complexity of the market environment. According to the survey, the complexity of the AU market is higher than the global average level, the complexity of the AU market environment under the dual effects of the domestic market and international market. In the domestic market, the market structure transformation makes the mass market segment, each entity and virtual market integration, the market has become increasingly blurred border, increasingly multi-facetted changes. In the international market, the volatility of the global market for AU market uncertainty, AU is sensitive to the global economic environment is more and more enterprises. In response to these changes, smaller firms need more professional personnel to provide relevant services, at the same time, demand for certified public accountants audit risk is more complicated. (3) the government's negative reaction. AU government has great impact on smaller firms strength, on the one hand is caused by historical reasons, on the other hand is AU national macroeconomic regulation and control policy, under the market economy to some extent hindered the development of small firms. Nots allow to ignore some small accounting firm's business by the financial department of the local government and regulation and control, through the government department firm to expand business, caused the unfair competition of the industry, and serious damage to the market order. And AU "securities law" limits the small and medium-sized accounting firms entering the securities market, only in this way, will also be some negative impact on small firms. Finally, in terms of external regulation environment, small accounting firms face the realistic problems such as lower legal risk and regulatory fragmentation. AU related legal responsibility system is not perfect, this is the small firms and certified public accountants issued false reports the prohibition phenomenon such as the main source. Government supervision, and an institute of certified public accountants responsibility division of labor is not very clear, have overlapping functions between agencies, crisscross, which eventually led to the regulation is invalid. 3.0 公众会计事务所的小问题 Small problems in the development of public accounting firm Through the AU small accounting firm's basic development goals and resource conditions of the development of a series of analysis, it is not hard to see, AU small accounting firm business scope is narrow, few practitioners, scale and management level and large and medium-sized accounting firms have larger gap. Based on the actual situation of the development of small firms and considering the principle of cost effectiveness, this paper will be from several different aspects to discuss AU small accounting firm survival and development are faced with the problem and dilemma. At present, the AU has been part of the personage inside course of study of problems existing in the development of small accounting firms studied, luckily Jing AU researchers think AU development of small and medium-sized accounting firm is internal and external factors. Gong Fenglan further pointed out that the certified public accountants audit risk consciousness and so on. Domestic scholars Wang Huihui analyzes the firm's survival environment, many small accounting firms to present the current situation of the small, scattered and disorderly, market share is small, the competitiveness is not strong. Huang Shizhong is put forward under the background of internationalization, "small firms can implement low-cost strategy". Visible, the theoretical circle of small problems existing in the accounting firm and there is no unified understanding, this paper will be based on the study from industry competition environment, market segmentation, internal governance, the system defects and the integrity concept, etc, to provide some new opinions. #p#分页标题#e# 4.0 结论 ：Conclusion: 市场竞争以价格竞争为主 The market competition is given priority to with price competition At present, the AU the buyer is not in the audit market need high quality audit services, this leads to smaller firms through assures "low" and "interacting competition", to improve the quality of auditing services to "win the customer". In addition, the government departments of administrative intervention, such as government departments require firms to reduce the phenomenon such as charge standard parts business, make a lot of competition between small accounting firms mainly price competition. These firms in order to win more customers, to reduce prices, malicious competition situation is very serious. So, low price competition is the crux of the unfair competition in the industry, it makes the whole industry is difficult to improve management level. AU the relevant accounting laws and regulations is not perfect, the accounting system construction remains to be perfect, the imperfect economic environment, accounting behavior is not standard, etc., lead to illegal operation is more, this makes the AU small accounting firm practice environment is not optimistic. Many accountants one-sided pursuit of a higher economic efficiency, professional morality and social public interests behind, serious irregularities in the process of practice, especially to issue false audit reports, etc, caused great damage to the public interests, seriously reduces the social public trust in smaller firms. Different sizes of certified public accountants usually have different customer groups, this is largely the result of the two-way choice between accounting firm with the customer. Smaller firms should be in the region of small and medium-sized enterprises as the main customer group, provide professional service for the enterprise. But small services provided by the accounting firm at present mainly audit, capital verification and other high risk and low added value of the audit business, making it into an unequal competition, not conducive to the long-term and stable development of firm. Smaller firms should, therefore, according to the firm's personnel and scale advantage positive development that need high added value and low risk of management consulting service class customer group, form their own competitive advantage. 5.0 参考文献 References a) Patricia Phillips McDougall, Benjamin M. Oviatt.（2000）.International Entrepreneurship: the Intersection of Two Research Paths. Academy of Management Journal. 43,（5）,902-907. b) Oviatt B.M., McDougall P. P. （1999）.A framework for Understanding Accelerated International Entrepreneurship. Research in Global Strategic Management. 7. 23-40 c) Jolly, Alanhuhta, M.and Jeannet, J.P. （ 1992）Challenging the Incumbents: How High Technology Start-ups Compete Globally. Journal of Strategic Change. 1,71一82. d) Oystein Moen and Per Servais, （2002）Born Global or Gradual Global? Examining the Export Behavior of Small and Medium-sized Enterprises . 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