会计师事务所核心竞争力实证分析

针对我国会计师事务所做大做强的战略目标,借鉴平衡计分卡的思想,初步构建我国会计师事务所核心竞争力的评价指标,采用因子分析法修正该评价指标并对其测度进行研究。研究发现,我国本土会计师事务所核心竞争力现实水平不高,但极具潜力,发展空间很大。

An Empirical Analysis on Core Competence of the Accounting Firms in China

In this paper,the author aims to explore the strategic goals of bigger and stronger of accounting firms in China,and build the evaluation indicators of core competence of these firms on the basis of the Balanced Scorecard ideas.And measurement of core competence of these firms has been studied by using the factor analysis with rectified indicators.Results show that the level of core competence of China’s local accounting firms is not so competitive at the present but these firms have great potentials and opportunities to develop to be stronger in the future.