由于注册会计师行业的特殊作用及广泛的影响面,受到政府或是行业自律组织的严格管制,在营销方法上存在一些限制。因此,会计师事务所应该构建以客户需求为向导,以提升顾客价值为目标,以品牌竞争为核心,以全员营销为保障的营销战略。(一)客户关系管理(Customer RelafionshipManagement,简称CRM)在注册会计师行业,客户无疑应当作为最宝贵的资源纳入营销视野。在日趋激烈的竞争环境下,重视和提高关键顾客价值是CRM的核心内容,它是顾客期望提供的服务应具有的基本要素,是客户希望得到的真正利益,因 Due to the special role of the CPA profession and its wide range of influence, it is subject to stringent controls by the government or self-regulatory organizations in the industry. There are some limitations on marketing methods. Therefore, the accounting firm should build a marketing strategy based on the customer’s demand, goal of enhancing customer value, brand competition as the core and full-member marketing as the guarantee. (A) Customer Relationship Management (CRM) In the CPA industry, customers undoubtedly should be included as the most valuable resource marketing perspective. In an increasingly competitive environment, focusing on and increasing the value of key customers is the core content of CRM. It is the basic element that customers expect to provide and the real interests that customers want because