中文摘要：

在全球经济一体化背景下,随着中国经济的快速发展,跨国公司的全球营销战略也有所改变。我们利用案例研究方法,以普华永道、德勤、安永、毕马威四大会计师事务所为研究对象,运用全球化战略、全球本土化战略理论,重点研究了以下两方面内容：第一,归纳出不同阶段下跨国服务企业全球战略的演变图象,即在本土竞争对手竞争能力增强、东道国政府政策由跨国公司向本土企业倾斜的背景下,服务性跨国企业选择了目标顾客由高端市场向中低端市场转变、核心产品结构逐渐向成熟化转变的营销策略;第二,从＂集中化-分散化＂、＂标准化-本土化＂两个维度剖析了跨国服务企业在中国市场的战略轨迹：由集中本土化战略、分散标准化战略向分散本土化战略演进。

英文摘要：

With the help of case study methodology and the theories of global service marketing strategy and glocalization strategy, this paper takes the Big Four Accounting Firms as its subject of studies and arrives at two discoveries.First, it figures out the route of evolution for the global strategy of multinational service companies through various stages, a route that witnesses the increase of local competitors＇ competitiveness, the tilting of host country government＇s policy from multinational companies to local ones, the shifting of multinational companies＇ target customers from the highend market to the low- end market, and the gradual maturation of multinational companies＇ structure of core products.Second, it tries to analyze the trajectory of multinational service companies＇ marketing strategy in China from the perspectives of＂centralization-decentralization＂and＂standardization-localization,＂and finds that these companies＇ strategy has evolved from centralized localization and decentralized standardization to decentralized localization.