企业核心竞争力会计控制与相关概念的关系研究

本文认为,企业核心竞争力是企业各种资源和能力整合的结果。并将无形资产分为经典无形资产、边缘无形资产、组合无形资产和合力无形资产等四类。核心竞争力作为合力无形资产,不仅与经典无形资产、边缘无形资产具有密切的关系外,而且与商誉、品牌、价值链等概念具有密切的关系,研究企业核心竞争力与这些概念的关系,目的在于从理论上更进一步明确企业核心竞争力会计控制的对象。

The Relationship between Accounting Control about Core Competence of the Corporation and Related Concepts

This article believes that the core competence of the corporation is the result of coordinating effect of corporation resources and capacities. Intangible assets can be divided into classics intangible assets, marginal intangible assets, combined intangible assets and resultant force intangible assets. As resultant force intangible assets, core competence of corporation has close relationship with classic intangible assets and marginal intangible assets, moreover with concepts such as goodwill, brand and value chain. The reason why we research the relationship between core competence of corporation and these concepts is that we can theoretically further make sure the object of accounting controls about core competence of corporation.