The Impact Of Accounting Firm To Its Core Competence

With the deepening of reform and opening up, Chinese modern accounting services had been received constantly development:Not only constructed a relatively complete legal system and built a similar international standard system of practice, but also gradually strengthened its social influence. The framework of WTO trade service built a strong platform for the service market of domestic accounting firms became opening and internationalization. However, compared with the developed countries, the Chinese accounting firms had some deficiencies in scale, organization, human resources reserved or the proficiency of service. So in order to occupy the "limited" domestic market, the Chinese accounting firms should choose some proper methods to improve its competitive advantage.Overview the literatures, most of them concentrated in the following aspects, like "developing accounting firms in a large-scale, improve audit quality, nurture CPA", but ignored the way of absorbing customer knowledge to improve the core competitiveness of accounting firms. In addition, the related research of knowledge were mostly focused on the enterprises of no industry differences, but as to the special characteristics of each calling, most of them would find that the suggestions will not proper to implement. So this paper would like to focus on absorbing the customer knowledge's point to research how to enhance the accounting firms' core competitiveness. In this way, it was not only supplementary of theoretical and empirical research of knowledge, but also conformed to the working requirements and development direction of State Ministry of Finance, Certified Public Accountants Association and Chinese accounting firms.Firstly, this thesis would analysis the characteristics of accounting firms from their compulsory verification services. Secondly, the paper analyzed the relationship between accounting firms' ability of absorbing knowledge and their core competitiveness, that is, analyzing the mechanism among the various elements of absorbing ability in knowledge and accounting firms' core competitiveness. On the other hand, describing the requirements of their absorb abilities when constructing the accounting firms' core competitiveness. Then, this paper using the empirical research methods to exam the impact among the various elements of absorbing capacity in customers'knowledge by accounting firms and their core competitiveness, and how other elements of absorbing capacity affected the ability to use customers'knowledge. Finally, this paper based on the results of the empirical study; and trying to give the corresponding suggestions of improving the accounting firms'core competitiveness.The research result showed that the domestic accounting firms'abilities of understanding and using were directly influence the construction of the core competition, but the other two abilities had indirectly impact. Therefore, the domestic accounting firms might consider raising their abilities of understanding and using customer knowledge to construct the core competitiveness.