摘　　要
目前，國內會計師事務所的競爭越來越激烈，市場也接近飽和。台灣即將進入WTO，國內的會計師事務所將來不只要面對國內事務所的競爭壓力，尚需面對來自世界各國的競爭壓力。會計師事務所必須要加強自己的競爭能力以面對即將來臨的競爭。
在國外，各大會計師事務所都已確認，發展產業專業化是事務所生存的關鍵要素，並且有許多學者都已做了相關的研究。但是在台灣，發展產業專業化對市場佔有率的影響仍然是相當新的主題，國內學者針對此主題所做的相關研究仍屬少數。因此，國內事務所雖然都知道發展事務所的產業專業化是生存關鍵，但是，沒有相關國內文獻做例證。事務所無法得知以國外環境所做的相關文獻是否仍適用於台灣的環境。本篇研究即針對此問題加以發展，針對國內的環境輔以相關的研究，以了解台灣的會計師事務所在產業專業化與市場集中度之間的變化是否與國際的發展趨勢相同。以幫助國內事務所在發展事務所產業專業化時，能有所依據。

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