文档介绍：摘要
从我国加入WTO至今已有十多年的时间,在这短短十多年的时间里中国经济出现了翻天覆地的变化。欣喜的同时我们也必须看到这十多年的改革带给我们的另一面,在面对国际众多知名企业的竞争和挑战时我们很多企业表现得很弱势,一些国有品牌企业被吞并或以破产告终。作为特殊企业的会计师事务所同样也不例外,有的事务所昙花一现,悄然逝去;有的事务所由盛而衰,苦苦挣扎。如何迎接国际“四大”和世界知名会计公司的挑战,如何增强在国内外市场的竞争力,已成为我国会计师事务所面临的关键性问题。仔细分析不难发现当今会计师事务所之间的竞争实际上是其核心竞争力的竞争,只有培育和提升本所特有的核心竞争力,事务所才能取得可持续竞争优势,并在竞争中保持长期的主动权。
本文从核心竞争力相关理论出发,界定了我国会计师事务所核心竞争力的组成要素,通过比较近几年国内会计师事务所与国外会计师事务所相关数据,分析了我国会计师事务所发展的现状以及相比国外事务所国内会计师事务所存在的优势与不足,并藉此分别从政府及会计师事务所自身的角度提出了会计师事务所核心竞争力培育与提升途径。
关键词:核心竞争力;审计质量;会计师事务所
Abstract
There has been 10 years old from China’s accession to the WTO, in this short ten years China’s economic appear earth-sharking changes. During we are enjoying this time ,we must also see this ten years of reform bring us the other side, when our firms petition and challenge from the international famous enterprises, their performance was weak, some state-owned brand enterprise was annexed or ended with brankruptcy. As special enterprise accounting firm was also no excetion, some firms fading in the moment; Some firms struggling to live. How to enhance petivenss in the domestic and international market,has e our country accountant firms’ facing key issues. Careful analysis we can easy find that only to cultivate and promote our own petitiveness, firms can obtain petitive advantage, and keep long-term initiative petition.
This artcle take the theory of the petitiveness as the starting point, and defines ponents of our country accountant firm’s petitiveness, paring the data of the domestic and abroad in the recent years accounting firm accountants, find out the our accounting firms’ present development situation and existing advantages and disadvantages relative to foreign firms. Thereby put forward the way of cultivating petence and the ascension path from the angles of government and the accountants firm themselves.
Key Words:petence; Audit quality; accounting firm
目录
一、引言 1
二、核心竞争力的含义与特性 1
三、会计师事务所核心竞争力的评价要素 2
(一)核心人力资本 2
1、执业能力 2
2、职业道德 2
(二)事务所技术、实体资源 3
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