摘要：随着我国加入WTO，我国各种类型的企业都面临着国际市场越来越大的挑战。会计师事务所作为特殊类型的企业也不例外，如何应对国际“四大”和全球知名会计事务所的挑战，提升自身的竞争力，已成为立信会计师事务所面临的关键问题。目前，中国的学者多是从单边缺陷强调提高企业的核心竞争力，如完善内部治理，积累人力资本，激励创新文化，打造知名品牌等，而没有一个完整的体系和明确的中心。我们认为，会计师事务所之间的竞争实际上是其核心竞争力的竞争，只有凝聚和提升独特的核心竞争力，会计师事务所才能获得持续的竞争优势，并在竞争中保持长期的优势。本文以立信会计师事务所为例，阐述了其在核心竞争力方面所存在的问题，并针对这些问题提出相应的解决措施，来提升立信会计师事务所的核心竞争力。57383

毕业论文关键词：会计师事务所，核心竞争力，市场，发展

Abstract：As China has joined in the WTO, all kinds of enterprises are confronted with the increasing challenges in the international market,as a special corporantion type, accounting firm is no exception.It has been the key for Shu Lun Pan to deal with the challenges from the famous accounting firms around the world and to improve its competitiveness. At present,most scholars in China emphasize on the importance to improve the core competence of corporations from the perspective of unilateral defect without a rounded system or a specific center, such as, to improve the internal government and human capital, to stimulate the innovation culture and brand. We hold that the competition between accounting firms is the rivalry of their core competitence. Only when they convege and improve their core competence can they obtain and keep their sustainable competitive advantages.we took Shu Lun Pan as an example and expounded some problems existed in its core competence.Therefore,we put forward the corrosponding solutions in order to improve its core competence.

Key Words：accounting firms, core compentence, market, development

目  录

1  引言 4

1.1  研究背景 4

1.2  研究意义 4

2  核心竞争力研究的理论基础 4

2.1  核心竞争力的经济学理论 4

2.2  核心竞争力的管理学理论 6

3  加强立信会计师事务所核心竞争力研究的必要性 7

3.1  核心竞争力是立信会计师事务所占领市场和持续发展的关键 7

3.2  核心竞争力是立信会计师事务所保持长期竞争优势的源泉 8

3.3  核心竞争力是立信会计师事务所多元化经营的基础 8

4  立信会计师事务所核心竞争力方面存在的问题 8

4.1  审计质量较差、社会公信度较低 8

4.2  资金少、规模较小、抵御风险能力弱 9

4.3  国际“四大”的潜在危机 11

5  提高立信会计师事务所核心竞争力的途径 11

5.1  加强品牌建设、塑造特色文化 11

5.2  拓宽业务多元化、争夺市场份额 12

5.3  加强人力资源管理建设学习型会计师事务所