【作者】 朱慧；

【导师】 刘桂良；

【作者基本信息】 湖南大学 ， 会计学， 2005， 硕士

【摘要】 随着我国加入WTO,我国各种类型的企业都将面临国际市场的挑战。作为特殊企业的会计师事务所同样也不例外,如何迎接国际“四大”和世界知名会计公司的挑战,如何增强在国内外市场的竞争力,已成为我国会计师事务所面临的关键性问题。目前,我国学者多是从单方面来强调改善事务所的缺陷,提高事务所的竞争力,如完善内部治理,激励人力资本,创建文化、品牌等,没有形成一个完整的体系和一个明确的中心。而我们认为,当今会计师事务所之间的竞争实际上是其核心竞争力的竞争,只有培育和提升本所特有的核心竞争力,事务所才能取得可持续竞争优势,并在竞争中保持长期的主动权。 因此,本文借鉴管理学中企业核心竞争力的相关理论,提出了界定我国会计师事务所核心竞争力的各种要素与指标。主要围绕资源观论述了事务所的三大资源:人力资本资源、物质资本资源、组织资本资源,并对其进行分析比较,推论得出核心人力资本是事务所的核心资源,也是事务所核心竞争力的构成基础。基于人力资本核心资源的分析,本文进一步对核心人力资本与审计风险、审计质量、事务所规模进行关联分析,以印证核心人力资本为事务所核心竞争力的结论,并以事务所核心竞争力构成要素为基础,提出了核心竞争力的评价指标与评价方法的选用。论文最后结合事务所核心竞争力的评价指标和问卷调查结果,提出事务所核心竞争力的关键培育机制:构建核心人力资本学习方式的改进机制,构建核心人力资本职业道德能力的评价机制,建立事务所制度制约机制,创建会计师事务所人本文化机制,培育会计师事务所的品牌创建机制。更多还原

【Abstract】 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.更多还原