UC知道帮帮我翻译英文摘要
来源：百度知道 编辑：UC知道 时间：2024/05/17 11:11:51
国际“四大”和世界其他知名会计公司正使我国的会计师事务所面对日益严峻的国际竞争压力，提升我国会计师事务所的核心竞争力已经成为迫在眉睫的课题。本文从资源论的角度提出“以人为本”作为提升我国会计师事务所核心竞争力的关键思想。文章认为要提升我国会计师事务所的核心竞争力，必须首先拥有产生核心竞争力的核心资源即注册会计师；其次要拥有整合核心资源的适当手段即有效的制度；同时还必须拥有具有企业家才能的整合核心资源的优秀主体
。
核心竞争力是企业独具的、长期形成并融于企业内质中支撑企业竞争优势的、使企业能在竞争中取得可持续生存和发展的能力。它是企业取得竞争胜利的关键，现代企业之间的竞争也大多是核心竞争力的竞争。
随着加入WTO带来的我国会计市场的逐步开放，国际“四大”和世界其他知名会计公司正对我国的会计师事务所提出新的挑战，面对日益严峻的国际竞争压力，要想取得可持续的竞争优势并在竞争中保持长期的主动权，必须提升会计师事务所的核心竞争力，会计师事务所之间的竞争就是其核心竞争力之间的竞争。因此，如何提升我国会计师事务所的核心竞争力已经成为迫在眉睫的课题。
关键字：会计师事务所；核心竞争力；提升；以人为本
Abstract: international “four big” and world other well-known accountants the company is causing our country's Accounting firm facing day by day the stern international competition pressure, promoted our country Accounting firm the core competitiveness already to become the imminent topic. This article the angle which discusses from the resources proposed that “humanist” the achievement promotes our country Accounting firm core competitiveness the key idea. The article thought that must promote our country Accounting firm the core competitiveness, must first have produces the core competitiveness core resources is chartered accountant; Next must have the conformity core resources suitable method namely effective system; Simultaneously must have the entrepreneur to be able conformity core resources outstanding main body . the core competitiveness is enterprise alone, forms for a long time and melts supports the enterprise competitive advantage in the enterprise endosarc, to enabl