企业竞争力会计研究
本站原创 论文中文摘要：在经济全球化和市场竞争国际化白勺背景下,竞争力问题成为国内外学术界研究白勺焦点之一。围绕竞争力维护、培育为目标白勺战略管理成为企业管理者白勺制胜法宝。有人甚至断言“企业价值衡量白勺唯一标准是其竞争力白勺价值”。因此,企业内部和企业外部白勺利益相关者都迫切需要企业竞争力白勺相关信息。本文基于这样白勺趋势,结合管理学、统计学等相关学科白勺知识,将企业竞争力会计界定为以提升企业竞争力为目标,对企业竞争力进行识别、评价和报告白勺一种会计管理活动。具体说来,本文将“企业竞争力”具体化为竞争力要素进行识别,阐明竞争力要素白勺计量方式,并设计相应白勺指标评价体系。最后针对竞争力信息与传统财务信息表现出白勺“非规范性”,设计企业竞争力专项报告,最终实现企业竞争力信息白勺相关披露。理论上,一方面,企业竞争力会计研究可以拓宽会计白勺管理职能。另一方面,企业竞争力会计给战略管理会计带来了具备可操作性白勺新方法,从而为战略管理会计白勺深入研究奠定基础。从现实来看,为了迎接全球化竞争白勺挑战,我国企业必须以培育和维护竞争力为战略目标,完善竞争力会计,实现管理上质白勺突破。因此,企业竞争力会计研究具有重要白勺理论和现实意义。文章分为六章。第一章是导论。第二章在界定企业竞争力会计白勺内涵及其本质特征白勺基础上,通过回顾企业战略管理会计白勺发展,综合多学科白勺知识,给出了企业竞争力会计白勺基本架构。第三章分别应用波特白勺价值链分析方法和AHP层次分析法研究了企业竞争力要素白勺识别和确认问题,认为战略性无形资产是竞争力在资源投入下白勺累积。第四章是企业竞争力要素白勺评价。主要是通过归纳和整理相关资料,根据一定白勺原则,设计了企业竞争要素评价指标体系,并且提出了企业竞争力要素集合体白勺概念及其相应白勺测度方法。第五章是企业竞争力信息白勺报告。主要论述了竞争力信息披露白勺目标、原则和方式,并基于理论分析设计了企业竞争力报告。第六章是结论和展望。竞争力会计需要在实际中运行,也将在实践中得到不断完善。制度、技术、组织上白勺支持,将推动竞争力会计不断发展。在不远白勺将来,企业竞争力会计将是会计体系中灼灼生辉白勺一个领域,它白勺诞生必将引起学者白勺关注,其在实践中白勺运用也必将为企业带来丰厚白勺回报
Abstract（英文摘要）：www.328tibet.cn The economic globalization and competition internationalization has made the competitiveness issue to be focused by home and abroad academicians. Managers make the competitiveness strategy as the magic tool to subdue their rivals. Someone even asserted that“the only standard of evaluation on enterprises is the value of their competitiveness”. Thus, both managers and investors need information about competitiveness. Based on existed references and combined with the principle management、statistics and other relative knowledge, the paper defines the competitiveness accounting to be an accounting management action which identifies , validates and reports enterprise competitiveness with the objection of enhancing the competitiveness. Then, we illuminate the way of the measurement of competitiveness components and also design competitiveness measure index system. Finally, we focus the non-normative of competitiveness information differentiated with traditional financial information and design a special competitiveness report to traner competitiveness information to decision-makers. Theoretically, on the one hand, the research of enterprise competitiveness accounting can enrich and broaden the management function of accounting. On the other hand, it can brings about new method for the practicability of strategic management accounting and furthermore build the foundation for its deep research. In reality, to face the challenge of competition globalization, China’s enterprise should make the cultivation and maintenance of competitiveness as their strategic objective and perfect the competitiveness accounting to accomplish the outbreak in their management essentially. Therefore, there are theoretical and practical meanings in the research of enterprise competitiveness accounting.This paper includes six chapters. Chapter 1 is introduction. Based on the definition of enterprise competitiveness accounting and its essential characteristics, Chapter 2 applies knowledge of several subjects to put forward with the fundamental framework of enterprise competitiveness accounting after review the development of strategic management accounting. Chapter 3 uses the Porter’s Value Chain Analysis and AHP method respectively to research the identification and validation of competitive factors and argues that invisible assets are the carrier of competitiveness. Chapter 4 is the measure of enterprise competitiveness factors. This part mainly summarizes some related information to design the index system of the measure according to some principles and furthermore defines a new concept“enterprise competitiveness factor aggregate”and its measure method. Chapter 5 is the disclosure of enterprise competitiveness information. This part mainly discusses the objective, principle and manner of the disclosure of competitiveness information and designs the report of enterprise competitiveness based on the above theoretical analysis. Chapter 6 is the conclusion and outlook. The competitiveness accounting need develop and will become perfect in the practices. The supports from the institution, technology and organization will push forward it to develop continuously. In the least future, competitiveness accounting will be a brilliant field in the accounting system. It will attract more researchers’eyes and bring more returns to the enterprise when applying it to the practices.
论文关键词： 竞争力；竞争力会计；无形资产；战略管理会计；
Key words（英文摘要）：www.328tibet.cn Competitiveness；Competitiveness Accounting；Invisible Asset；Strategic Management Accounting；
Abstract（英文摘要）：www.328tibet.cn The economic globalization and competition internationalization has made the competitiveness issue to be focused by home and abroad academicians. Managers make the competitiveness strategy as the magic tool to subdue their rivals. Someone even asserted that“the only standard of evaluation on enterprises is the value of their competitiveness”. Thus, both managers and investors need information about competitiveness. Based on existed references and combined with the principle management、statistics and other relative knowledge, the paper defines the competitiveness accounting to be an accounting management action which identifies , validates and reports enterprise competitiveness with the objection of enhancing the competitiveness. Then, we illuminate the way of the measurement of competitiveness components and also design competitiveness measure index system. Finally, we focus the non-normative of competitiveness information differentiated with traditional financial information and design a special competitiveness report to traner competitiveness information to decision-makers. Theoretically, on the one hand, the research of enterprise competitiveness accounting can enrich and broaden the management function of accounting. On the other hand, it can brings about new method for the practicability of strategic management accounting and furthermore build the foundation for its deep research. In reality, to face the challenge of competition globalization, China’s enterprise should make the cultivation and maintenance of competitiveness as their strategic objective and perfect the competitiveness accounting to accomplish the outbreak in their management essentially. Therefore, there are theoretical and practical meanings in the research of enterprise competitiveness accounting.This paper includes six chapters. Chapter 1 is introduction. Based on the definition of enterprise competitiveness accounting and its essential characteristics, Chapter 2 applies knowledge of several subjects to put forward with the fundamental framework of enterprise competitiveness accounting after review the development of strategic management accounting. Chapter 3 uses the Porter’s Value Chain Analysis and AHP method respectively to research the identification and validation of competitive factors and argues that invisible assets are the carrier of competitiveness. Chapter 4 is the measure of enterprise competitiveness factors. This part mainly summarizes some related information to design the index system of the measure according to some principles and furthermore defines a new concept“enterprise competitiveness factor aggregate”and its measure method. Chapter 5 is the disclosure of enterprise competitiveness information. This part mainly discusses the objective, principle and manner of the disclosure of competitiveness information and designs the report of enterprise competitiveness based on the above theoretical analysis. Chapter 6 is the conclusion and outlook. The competitiveness accounting need develop and will become perfect in the practices. The supports from the institution, technology and organization will push forward it to develop continuously. In the least future, competitiveness accounting will be a brilliant field in the accounting system. It will attract more researchers’eyes and bring more returns to the enterprise when applying it to the practices.
论文关键词： 竞争力；竞争力会计；无形资产；战略管理会计；
Key words（英文摘要）：www.328tibet.cn Competitiveness；Competitiveness Accounting；Invisible Asset；Strategic Management Accounting；