| 提升我国会计师事务所核心竞争力的路径选择——基于资源论观点的分析 |
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| 引用本文： | 郭颖,陈庆杰.提升我国会计师事务所核心竞争力的路径选择——基于资源论观点的分析[J].经济问题,2007(5):117-119. |
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| 作者姓名： | 郭颖 陈庆杰 |
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| 作者单位： | 1. 西安交通大学,管理学院,西安,710049
2. 上海理工大学,管理学院,上海,200093 |
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| 摘 要： | 要提升我国会计师事务所的核心竞争力,必须首先拥有产生核心竞争力的核心资源即注册会计师;其次要拥有整合核心资源的适当手段即有效的制度;同时,还必须拥有具有企业家才能的整合核心资源的优秀主体.
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| 关 键 词： | 会计师事务所 核心竞争力 提升 以人为本 计师事务所 核心竞争力 路径选择 资源论 分析 Accounting Core Competence Promote Resource View Based Analysis 主体 企业家才能 制度 手段 整合 注册会计师 核心资源 |
| 文章编号： | 1004-972X（2007）05-0117-03 |
| 修稿时间： | 2007-02-14 |
Approaches to Promote the Core Competence of Our Accounting Firms——The Analysis Based on the View of the Resource' Theories |
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| GUO Ying,CHEN Qing-jie.Approaches to Promote the Core Competence of Our Accounting Firms——The Analysis Based on the View of the Resource'''' Theories[J].On Economic Problems,2007(5):117-119. |
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| Authors: | GUO Ying CHEN Qing-jie |
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| Abstract: | The paper make the conclusion we must own the core resource.CPAs produces the core competitive ability at first,and the effective system to conform the core resources secondly,the entrepreneur thirdly,to promote our accounting firms' core competitive ability. |
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| Keywords: | accounting firm core competence promote people-based |
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