【摘要】：自我國(guó)加入WTO，我國(guó)的市場(chǎng)經(jīng)濟(jì)逐步與國(guó)際接軌，大量外企涌入國(guó)內(nèi)市場(chǎng)，在給我國(guó)經(jīng)濟(jì)帶來(lái)新鮮活力的同時(shí)，也給我國(guó)的各行各業(yè)帶來(lái)了更加激烈的競(jìng)爭(zhēng)環(huán)境。和有著一個(gè)多世紀(jì)發(fā)展歷史的國(guó)際會(huì)計(jì)師事務(wù)所相比，我國(guó)本土?xí)?jì)師事務(wù)所的執(zhí)業(yè)質(zhì)量還不夠高，我國(guó)的注冊(cè)會(huì)計(jì)師隊(duì)伍整體實(shí)力還不夠強(qiáng)。因此，國(guó)際會(huì)計(jì)師事務(wù)所的涌入必然對(duì)我國(guó)本土?xí)?jì)師事務(wù)所產(chǎn)生了很大的沖擊。我國(guó)會(huì)計(jì)師事務(wù)所要想求得長(zhǎng)足的發(fā)展，必須打造自己的核心競(jìng)爭(zhēng)力。因此，本文將立足于國(guó)內(nèi)外成熟的有關(guān)核心競(jìng)爭(zhēng)力的理論，以案例分析的形式探討我國(guó)會(huì)計(jì)師事務(wù)所核心競(jìng)爭(zhēng)力的培育。 本文采用核心競(jìng)爭(zhēng)力理論、戰(zhàn)略管理理論和社會(huì)嵌入性理論，以立信會(huì)計(jì)師事務(wù)所為例，研究立信會(huì)計(jì)師事務(wù)所核心競(jìng)爭(zhēng)力的內(nèi)涵，分析立信會(huì)計(jì)師事務(wù)所成功培育核心競(jìng)爭(zhēng)力的方式，并結(jié)合企業(yè)文化的主要功能，對(duì)立信會(huì)計(jì)師事務(wù)所核心競(jìng)爭(zhēng)力做出客觀的評(píng)價(jià)、提出提升立信會(huì)計(jì)師事務(wù)所核心競(jìng)爭(zhēng)力的建議。通過(guò)立信會(huì)計(jì)師事務(wù)所案例的分析，，希望能夠?yàn)槲覈?guó)會(huì)計(jì)師事務(wù)所如何培育核心競(jìng)爭(zhēng)力提供有益的啟示。
[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.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F233

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