我国企业核心竞争力与内部会计控制耦合性及现状分析

本文认为,企业核心竞争力与企业内部会计控制之间存在耦合性,具有一定的内在联系。目前我国企业缺乏核心竞争力,产生不了强烈的对会计控制信息的需求,而我国企业现有的内部会计控制也不能有效提供满足构建核心竞争力需求的信息。文章提出,核心竞争力是企业发展的根本,必须努力建设企业核心竞争力,以造就有效会计控制信息需求,发展创新企业内部会计控制,增加会计控制有效供给,最终建立基于企业核心竞争力的企业内部会计控制,确立会计控制"培植企业核心竞争力"的角色。

The Present Situation and Coupling of the Core Ompetitiveness and Inner Accounting Control of the Enterprises in China

In this paper the author believes that the core competitiveness and inner accounting control of the enterprises are coupling,and inevitably and internally connected with each other.And then the author analyzed the present situation of them.The core competitiveness is the fundamental for the development of enterprises.So,we should work hard to strengthen the core competitiveness to create effective accounting control information requirement,develop and reform enterprises internal accounting control,increase effective supply of accounting control and construct enterprises internal accounting control based on the core competitiveness.