核心能力、财务核心能力与企业价值创造

The Creation of Core Competence,Accounting Core Competence and Corporate Value

核心能力是确保企业在市场竞争中获得持续竞争优势的关键 ,核心能力的本质特征在于其价值创造性。随着核心能力战略的发展和推动 ,价值成为财务的核心范畴。从价值创造角度将企业能力理论引入公司财务 。

Core Competence is the key factor to make enterprises gain sustainable competitive advantages in market competition.In nature it lies in the creation of corporate value.Along with the development and promotion of core competence strategy,value has been regarded as the core of accountancy.From the perspective of value creation,the paper introduces the theory of corporate competence into enterprise accountancy,in which the improvement of enterprise accounting competence and core competence can effectively maitain enterprise competitive advantages and cultivate the corporate competence.