中小型会计师事务所核心竞争力分析  

Analysis on the Core Competence of Small and Medium-sized Accounting Firms

作　　者：刘偲偲 LIU Si-si(Shanghai Zhengheng Capital Limited Company,Shanghai 200040,China)

机构地区：[1]上海首创正恒置业有限公司,上海200040

出　　处：《经济研究导刊》2020年第34期13-14,共2页Economic Research Guide

摘　　要：核心竞争力是以核心资源为依托,通过整合产生出来的强于竞争对手的、赢得顾客的能力。从核心资源、整合资源的手段、整合资源的氛围,以及发展资源的战略这四个方面分析我国中小型会计师事务所核心竞争力的现状,并探讨制约我国中小型会计师事务所核心竞争力培养的因素。Core competence is based on the core resources,through the integration,produced ability to win customers and stronger than rivals.This paper analyzes the current situation of the core competitiveness of small and medium-sized accounting firms in China from four aspects:the core resources,the means of integrating resources,the atmosphere of integrating resources,and the strategy of developing resources,and discusses the factors restricting the cultivation of core competitiveness of small and medium-sized accounting firms in China.

关 键 词：核心竞争力 核心资源 质量控制制度 事务所文化 资源发展战略 

分 类 号：F233[经济管理—会计学]