This paper probes into the problem of how to adjust the industrial structure of the people-run enterprises to increase their market competitive power, including carrying out the specialized operation and development strategy, implementing industrialization policy and industrialized standard, speeding the pace of the industrialization of the high-tech, and developing the new industries, etc.

The specialized operation model and the comprehensive operation model seem to be into the plight.

Envisioning the new opportunities brought along by the new round of healthcare system reform,it proposed that"specialized operation plus sound management"is the only route for the development of health insurance in China.

By a theoretical analysis,this paper first demonstrates that the industrial specialization operation of the accountants firms can effectively avoid auditing risks,transmit the signal of high quality products and obtain the competitive advantage in a specific field and finally promote the large-scale development of the accountants firms.