摘 要
随着大数据技术的迅猛发展，会计行业正面临深刻的变革与挑战。本文旨在探讨大数据背景下会计市场的竞争格局及其演化趋势，分析企业应如何制定有效的战略以提升市场竞争力。研究通过构建基于大数据的会计市场竞争分析框架，结合定量模型与案例研究方法，深入剖析市场需求、供给结构及竞争行为的变化特征。实证结果显示，数据驱动型服务能力已成为影响会计企业竞争优势的关键因素，客户偏好向智能化、个性化服务方向显著转变。同时，研究识别出企业在数据资源整合、技术创新能力与人才储备方面存在的主要差距。本文的创新之处在于将大数据理论与会计市场竞争机制有机结合，提出了动态战略选择模型，为企业在数字化转型过程中提供理论支持与实践指导。研究的主要贡献在于拓展了传统会计市场分析的边界，揭示了技术变革对市场结构和企业战略的深层影响，为政策制定者与行业参与者提供了有价值的参考依据。
关键词：大数据；会计市场竞争；动态战略选择；数据驱动型服务能力；数字化转型
Abstract
With the rapid development of big data technology, the accounting industry is undergoing profound transformation and facing significant challenges. This paper aims to explore the competitive landscape and evolutionary trends of the accounting market in the context of big data, and to analyze how firms can formulate effective strategies to enhance their market competitiveness. By constructing an analytical fr amework of accounting market competition based on big data, and integrating quantitative models with case study methods, this research conducts an in-depth examination of the changing characteristics of market demand, supply structure, and competitive behavior. Empirical results indicate that data-driven service capability has become a key factor influencing the competitive advantage of accounting firms, with customer preferences shifting significantly toward intelligent and personalized services. At the same time, the study identifies major gaps faced by firms in terms of data resource integration, technological innovation capacity, and talent reserves. The innovation of this paper lies in the close integration of big data theory with the competitive mechanisms of the accounting market, leading to the development of a dynamic strategic choice model that offers both theoretical support and practical guidance for enterprises undergoing digital transformation. The main contribution of this research is the expansion of the traditional analytical boundaries of the accounting market, revealing the deep-seated impact of technological change on market structure and corporate strategy, thereby providing valuable insights for policymakers and industry participants.
Keywords: Big Data; Accounting Market Competition; Dynamic Strategic Choice; Data-Driven Service Capability; Digital Transformation
目 录
1绪论 1
1.1研究背景与现实意义 1
1.2国内外研究现状综述 1
1.3研究内容与方法设计 1
2大数据驱动下的会计市场环境演变 2
2.1会计行业数字化转型趋势分析 2
2.2大数据技术对会计服务模式的影响 2
2.3市场竞争格局的动态变化特征 3
2.4数据资源在会计企业中的战略地位 3
3基于大数据的会计市场竞争态势分析 4
3.1市场主体结构与竞争强度测度 4
3.2客户需求变化与细分市场识别 4
3.3价格竞争与非价格竞争策略比较 5
3.4数据能力对企业竞争优势的影响评估 5
4会计企业的战略选择与路径优化 6
4.1战略定位与差异化竞争策略构建 6
4.2数据资源整合与核心竞争力培育 6
4.3技术投入与组织能力适配机制研究 7
4.4风险控制与可持续发展战略设计 7
结论 8
参考文献 9
致 谢 10
