| 基于企业核心竞争力的内部会计控制分析 |
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| 引用本文： | 朱波强,唐雪梅. 基于企业核心竞争力的内部会计控制分析[J]. 商业研究, 2011, 0(3): 17-20 |
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| 作者姓名： | 朱波强 唐雪梅 |
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| 作者单位： | 1. 西南交通大学,经济管理学院,成都,610031
2. 攀枝花学院,经济与管理学院,四川,攀枝花,617000 |
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| 基金项目： | 四川省科技厅立项资助项目《基于核心竞争力的企业会计控制创新研究》;项目 |
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| 摘 要： | 本文从资产专用性、代理成本、企业边界调整、团队生产等经济学角度,对内部会计控制与企业核心竞争力的耦合机理进行了比较系统的研究,以期对优化会计控制运行,提升企业核心竞争力有所帮助。
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| 关 键 词： | 内部会计控制 核心竞争力 经济学分析 |
Inner Financial Control:Economic Analysis Based on the Visual Angle of Enterprise Core Competitiveness |
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| ZHU Bo-qiang,TANG Xue-mei. Inner Financial Control:Economic Analysis Based on the Visual Angle of Enterprise Core Competitiveness[J]. Commercial Research, 2011, 0(3): 17-20 |
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| Authors: | ZHU Bo-qiang TANG Xue-mei |
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| Affiliation: | ZHU Bo-qiang1,TANG Xue-mei2(1.School of Economics and Management,Southwest Jiaotong University,Chengdu 610031,China,2.School of Economics and Management,Panzhihua University,Panzhihua 617000,China) |
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| Abstract: | In this paper,the coupling mechanism of the inner financial control and the enterprise core competitiveness is systematically analyzed from some economic angles as asset specificity,agency cost,adjustment to the enterprise boundary and team production,in the hope of providing help to optimize the financial controlling and improve the enterprise core competitiveness. |
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| Keywords: | inner financial control core competitiveness economic analysis |
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