The Research On Core Competence Of Our Accounting Firms

As our country enters WTO, all kinds of enterprise will face the challenge of the international market. As the special enterprise — accounting firm is not exceptional. How faces the international "four big" and world well-known accountant company's challenge and how strengthens the competitive power in the domestic and foreign markets have become the crucial question of our accounting firms. Now, our scholars emphasize how to improve the firms' flaw and enhance their competitive power are mainly from single means, such as perfecting internal government, driving human capital, founding culture, brand and so on, which do not form a complete system and an explicit center. But we thought, in fact, the accounting firm's competition is the core competence competition, only cultivating and promoting the unique core competence, the accounting firm can have the sustainable competitive advantage and maintain the long-term initiative in the competition.Therefore, this thesis will in the model of core competence theory from management science and propose each kind of essential factor and index of core competence of our accounting firms. We are mainly revolving the resources view to elaborate the firm three big resources: human capital resource, material capital resource, organization capital resource, and comparing with them, the deduction is the core human capital is the firm core resource, it is also the firm constitution foundation of core competence. Based on the human capital core resources analysis, this thesis further to carry on the connection analysis of the core human capital, the audit risk, the audit quality, the firm scale, it verifies the conclusion of core human capital is the firm core competence. We also take the firm core competence essential factor as the foundation, proposing the appraisal index and assessment method selection. Finally, this thesis unifies the firm appraisal index and questionnaire survey about core competence, proposing the key cultivation mechanism: constructing the improvement mechanism of core human capital study way, constructing the appraisal mechanism of core human capital occupational ethics ability, establishing the firm system restriction mechanism, founding the firm culture mechanism, cultivating the brand foundation mechanism of accounting firm.