Enterprise's Core Competitiveness Of Accounting Research

The more development of economy, The more development of Accounting. The essence of accounting is to reflect the law of corporate value. Since 1990s, the competition among enterprises has been focusing on that of their core competence, therefore the core competence strategy becomes a magic weapon to subdue their counterparts, even someone considered that "the only standard of evaluation on enterprises is the value of their core competence". In view of the present situation, it is not only a duty-bound task but also an enrichment and development of Accounting to bring the core competence into the accounting system.This paper starts with the essential characteristics of core competence, and attempts to build a new branch of accounting, namely the Core Competence Accounting, whose theoretical system is mainly composed of the user of accounting information, object of accounting, the characteristics of accounting information, the components of Core Competence Accounting, the recognition and measurement of core competence and the disclosure of core competence information. The Core Competence Accounting has opened a new field on Ability Accounting. Distinguish to present accounting system, the research should be concentrated to the recognition system of core competence, the measurement system of core competence and the disclosure system of core competence.The premise of recognition of core competence is its identification, and recognition should be implemented step by step. Breakthrough should be made to the present measurement model in Core Competence Accounting, and it is reasonable to employ different measurement models according to different purposes. The innovation of disclosure system contains adjustment to current report system and supplementary reports on core competence, which is decision-supporting for the user ofaccounting information.