Research On Core Competence Of Hei Longjiang Province's Accounting Firms

Core competitiveness is an important factor in the business of certified public accountants to be success or failure. Today, the competition between accounting firms is actually the competition of their core competitiveness, only continue to nurture and enhance their peculiar core competitiveness, certified public accountants can obtain the advantages of sustainable competition, and show strong vitality in the competition. The level of the core competitiveness of certified public accountants depends on the quality of their services for clients to provide auditing and consulting, therefore, to enhance accounting firms' core competitiveness, we must work harder to provide customers with high quality service of auditing and consulting, etc. How to further enhance the core competitiveness of certified public accountants, to make the accounting firms constantly to be bigger and stronger, to maintain a high level of accounting firms' core competitiveness, has vital significance to the developments of certified public accountants industry.Based on the analysis and sorting of relevant researched achievements at home and abroad, on the theoretical support of economic benefits concerning on scale theory and scope economy benefit theory of economic theories and resources, integration of theory, demand degree-effect hierarchy theory, this study used qualitative analysis and quantitative analysis and other methods, based on the analysis of the developments and its influencing factors of Heilongjiang Province's accounting firms, to put forward comprehensive evaluation of core competitiveness in of Heilongjiang Province's accounting firms, and proposed suggestions to enhance the core competitiveness of Certified Public Accountants of Heilongjiang Province, so as to provide theoretical basis and decision-making what can draw on for their developments. The developing status and existing problems of Heilongjiang province's accounting firms were analyzed on the basis of literature analysis and investigations. The core competitiveness of Heilongjiang province's accounting firms is not very high mainly in the management systems, operational level, staff quality, cultural construction and other aspects. Secondly, by using the analytic hierarchy process, the essay did quantitative study for specific indexes of the core competitiveness of Heilongjiang province's accounting firms. The results show that the main factors which influence the core competitiveness of Heilongjiang province's accounting firms are as followed by human capital, business development, quality control and brand construction, etc. After that, it did gray correlation analysis of various indicators and revenue of accounting firms by using of Gray correlation method, and determined the correlation of various indicators and business income, and ordered the correlations. At the same time, it proposed some countermeasures to enhance the core competitiveness of Heilongjiang province's accounting firms.The continued promotions of the core competitiveness of Heilongjiang province's accounting firms is not only to effect heavily the sustained and rapid development of accounting firms, but also to have a very important role in promoting and perfecting the economic social development in Heilongjiang province, and is also helpful for accounting firms' large-scale development and their competitiveness enhanced.