Research On The Core-competitivene Accounting Firm Based On Intellectual Capital Perspective

More than30years of reform and opening up, China’s certified publicaccountants industry rapid development, increasingly fierce competition between theindustry. In the fierce competition in the market, accounting firms want to gain acompetitive advantage, must have a core competitiveness. As a knowledge intensiveindustry, certified public accountants industry competition in the final analysis is thecompetition of knowledge capital, knowledge capital is to determine any accountingfirm core competitiveness of the key factors.First of all, based on the systematic accounting firm core competence on thebasis of related literature, respectively from the perspectives of external and internalto the enterprise core competitiveness theory are introduced. Through comparison andanalysis of the above theory, this paper argues that resource base chakra is the mostperfect enterprise core competitiveness theory. Paper based on the resource basechakra, this paper discusses the knowledge capital and accounting firm corecompetence, the relationship between think degree-effect of specific resource isknowledge capital.In this paper, based on this theory, then from three perspectives on knowledgecapital, human capital, structure capital and relationship capital, this paper analyzedthe influence of human capital the core competitiveness of the key factors include:accounting firms from personnel of course of study; Certified public accountants agestructure; Certified public accountant education structure. The influence factors ofcapital structure mainly includes: public accounting firm organization culture;Innovation ability; Business operation ability. Main influence factors of the capital onthe relationship is brand reputation, and have famous brand not only means that it canprovide high quality audit service, also can attract customers, increase market shareand create more value, improve their core competitiveness.Secondly, the paper from the perspective of knowledge capital, according tohuman capital, structural capital, relational capital, three elements, two levels ofpublic accounting firm core competence system is analyzed. First, compare thatdomestic and international by four research, based on the data collected in recentyears, from the perspective of knowledge capital in three of the big four internationalaccounting firms and the deficiency of local competitive advantage. In terms ofhuman capital, by comparing the international four indigenous exist "degree is low,the number of older and less" problems; Relationship capital, local business operation ability, enterprise culture and the independent innovation ability are far less than theinternational four; Relationship capital, compared with the international big four, localdid not form a competitive brand advantage. Specific again in the second, a localaccounting firm, lixin accounting firm as an example, based on the data collection andanalysis in recent years, with the big four international accounting firm, the phasecomparison, were discussed from the point of view of knowledge capital three lixinaccounting firm competitive advantage and disadvantages.Finally, the local accounting firm how to improve the core competitivenessSuggestions are given. From the aspects of human capital includes: set up thedevelopment of human capital is a key factor; Optimization of CPA profession teamconstruction; Improve the local accounting firm internal environment, cultivatinginternational talents. From capital structure include the promotion of local accountingfirm business operation ability; Cultivate excellent organizational culture; Businessinnovation ability. From the relationship between capital include: improve the auditquality. Scale, sets up the brand.