企业核心竞争力会计控制研究评论

本文从提出研究核心竞争力会计控制问题的理论意义和实践意义入手,归纳了企业核心竞争力及其会计控制的已有研究基础,明确指出了现有研究成果存在的不足。笔者认为,现有的核心竞争力理论是被经济学研究遗忘的角落、也是会计学研究的盲点、却是管理学研究的重点。笔者提出,应将核心竞争力理论与会计控制理论予以结合,以价值形式建立从核心竞争力的产生、识别、计量、培育、提升、评价等事前、事中和事后全过程进行监控的企业核心竞争力会计控制体系。其中事前会计控制主要控制核心竞争力的形成与识别;事中会计控制主要控制核心竞争力的培育、维护与提升;事后会计控制主要控制核心竞争力的报告与评价,建立一个比较完整的核心竞争力会计控制体系。

The Review and Research Base about Accounting Control of Core Competence of Corporation

This thesis concludes the existing theory of core competence of corporation and accounting control by putting forward the significance in theory and practice about accounting control of core competence of corporation, and points out the 8 defects of existing researching results. This thesis deems that the existing theory is the emphasis of management, is the oblivion of economics, and is the blind spot of accounting. This thesis believes that the theory of core competence of corporation and accounting control should be combined, and build a system about accounting control of core competence of corporation from producing, identifying, measuring, fostering, upgrading, estimating, and supervising of the whole process from the point in advance, the point in middle to the succulent point. The control in advance is to control the producing and identifying of core competence of corporation. The control in middle is to control the fostering, upgrading and maintaining of it. The succulent control is to control reporting and estimating of it. They three build up an integrated system of accounting control of core competence of corporation.