Abstract: 11lis paper suggests a strategic combination of audit marketing suitable for accounting offices in China． and a classification of two sorts of accounting oi五ces。namely，those of big scale and those of s唧m—scale，and conducts a mseamh into the methods in deciding and applying the marketing strategies for different sort of accounting offices from the kernel contents of the foilowing seven perspectives：product strategy，pricing strategy，channel strategy，promotion strategy，pemonnel ma咄ement strategy，service process strategy and afer—senrice strategy．