本研究採用個案分析法，以會計師產業之過去、現在及未來發展趨勢為基礎，應用產業分析與競爭策略理論，深入探討中小型會計師事務所遭遇之問題與威脅，並就特定議題實際訪談中小型會計師事務所之關鍵決策合夥會計師，從經營策略面進行系統化之整理、分析與歸納。
本研究依據文獻探討、產業分析及個案事務所之深入訪談後，歸納整理提出以下結論：
(一)大型公司客戶購買的是大型會計師事務所之品牌，但中小型公司客戶實質上需要中小型會計師事務所之專業知識、解決問題能力及服務態度。
(二)中小型會計師事務所因較易快速統整內部資源，相較大型會計師事務所之眾多部門，更能夠快速回應客戶之跨域問題。
(三)中小型會計師事務所可針對客戶之特殊問題，提供客製化及精緻化之服務，有別於大型會計師事務所多半提供大型標準化屬性之服務項目。
(四)大型會計師事務所因業務性質需遵守眾多財金法令且有訴訟風險，故接案及報價較為謹慎，中小型會計師事務所因業務適用之法令範圍較小，故能增加接案及報價之廣度及靈活度。
(五)個案事務所藉由提升毛利率較高之節稅規劃、行政救濟及財務顧問等收入比重，降低傳統勞力密集之財務稅務簽證及記帳收入比重，成功將收入多角化，可在景氣衰退時，用每年固定之財務稅務簽證及記帳收入守成，另於景氣回升時，用節稅規劃、行政救濟及財務顧問等收入衝刺獲利。
(六)個案事務所藉由大量研究新法令規章，從中佈局可能衍生之會計師商機，預作準備，當客戶有需求時即能爭取到新客戶。
(七)上市櫃公司雖委由大型會計師事務所服務，惟眾多企業主基於個人財富私密考量，其個人資產配置及節稅規劃常另行委由中小型會計師事務所服務，避免某一會計師即可一窺企業主之公司及個人財富全貌，近而創造出中小型會計師事務所之業務機會。
(八)個案事務所合夥會計師為與同業產生競爭區隔，藉由大量閱讀企管財金科技知識，以與新接觸之企業主討論經營層面問題，藉此取得企業主之尊重及信任，進而產生會計師各項業務機會。

He purpose of this paper is to apply industry analysis and competitive
strategy, on the basis of the past, present, and the future of CPA firm, to
examine the potential challenges facing the CPA firm. The research
methodology for this study is a case method to interview a representative CPA
to summarize the research findings.
The major conclusions for this study are as follows: (1) Big CPA firms benefit. From their brand names, whereas the small-and-medium CPA firms need to emphasize expertise, problem-solving, and quality services; (2) the small-and-medium CPA firms have an advantage of quick responses and full flexibility, whereas the big CPA firms have just got the reverse; (3) the small-and-medium CPA firms easily provide customized services, whereas the big CPA firms usually provide standard services; (4) the big CPA firms need to comply with tedious rules and regulations with risky legal battles, whereas the small-and-medium CPA firms faces less requirements in compliances and hence benefit from receiving more cases and lower prices; (5) the small-and-medium CPA firms can increase their profit margin by taking cases from tax planning, administration legal battles, and financial advice services, especially during the upper trend of business cycles; (6) the small-and-medium CPA firms study the possibility of deregulations of rules and regulations in order to grasp any potential business opportunities; (7) many rich private individuals tend to ask the advice of small-and-medium CPA firms for personal service, particularly in wealth management.

一、中文部分

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二、英文部分

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三、網站部分
1. 公開資訊觀測站，http://mops.twse.com.tw
2. 金融監督管理委員會，http://www.fsc.gov.tw