企业核心竞争力会计控制的基本理论研究

本文从辨析企业核心竞争力的相关概念入手,系统研究了企业核心竞争力本质、形成机理、特征及其构成要素等问题。其基本结论是:企业核心竞争力既不等同于竞争力、又不等同于竞争优势,也不等同于内在资赋,而是在一定制度环境下企业拥有的各种资源和能力协同作用而产生的合力,它产生于企业的自组织过程。它具有四个主要特征,并有五大基本要素所构成。

Fundamental Theory on the Accounting Control about Core Competence of the Corporation

The article research the discrimination of related concepts about core competence of corporation, the intrinsic quality,forming mechanism, characteri stics and components of the core competence of corporation. Its conclusion as follows: core competence of the corporation both does not equate the competence, and does not equate the competence advantage, also does not equate the intrinsic gift, but is resultant force generated from the coordinating effect of corporati on's resources and capacities under certain systems. Core competence is generated from the corporation self-organization process. It has four primary characteri stics and five basic essential factors.