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立信会计师事务所核心竞争力研究

发布时间:2018-09-17 06:39
【摘要】:自我国加入WTO,我国的市场经济逐步与国际接轨,大量外企涌入国内市场,在给我国经济带来新鲜活力的同时,也给我国的各行各业带来了更加激烈的竞争环境。和有着一个多世纪发展历史的国际会计师事务所相比,我国本土会计师事务所的执业质量还不够高,我国的注册会计师队伍整体实力还不够强。因此,国际会计师事务所的涌入必然对我国本土会计师事务所产生了很大的冲击。我国会计师事务所要想求得长足的发展,必须打造自己的核心竞争力。因此,本文将立足于国内外成熟的有关核心竞争力的理论,以案例分析的形式探讨我国会计师事务所核心竞争力的培育。 本文采用核心竞争力理论、战略管理理论和社会嵌入性理论,以立信会计师事务所为例,研究立信会计师事务所核心竞争力的内涵,分析立信会计师事务所成功培育核心竞争力的方式,并结合企业文化的主要功能,对立信会计师事务所核心竞争力做出客观的评价、提出提升立信会计师事务所核心竞争力的建议。通过立信会计师事务所案例的分析,,希望能够为我国会计师事务所如何培育核心竞争力提供有益的启示。
[Abstract]:Since China's entry into WTO, China's market economy has gradually been in line with international standards, and a large number of foreign enterprises have poured into the domestic market. While bringing fresh vitality to our economy, it has also brought more intense competition environment to all kinds of industries in our country. Compared with the international accounting firms with a history of more than a century, the professional quality of our local accounting firms is not high enough, and the overall strength of our country's CPA team is not strong enough. Therefore, the influx of international accounting firms must have a great impact on our local accounting firms. In order to achieve great development, our accounting firms must build their own core competitiveness. Therefore, based on the mature theory of core competence at home and abroad, this paper discusses the cultivation of core competence of accounting firms in China in the form of case study. This paper adopts the core competence theory, strategic management theory and social embeddedness theory, taking Lixin accounting firm as an example to study the connotation of the core competence of Lixin accounting firm. This paper analyzes the ways in which Lixin accounting firm successfully cultivates the core competence, and combines with the main functions of enterprise culture to make an objective evaluation of the core competence of Lixin accounting firm. Put forward to promote the core competitiveness of Lixin accounting firm. Through the analysis of the case of Lixin accounting firm, it is hoped that it can provide beneficial enlightenment to how to cultivate the core competence of our country's accounting firm.
【学位授予单位】:苏州大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F233

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