利用价值链会计提高企业核心竞争力——以企业外包为例

To Use the Value Chain Accounting Model to Improve the Core Competence of Enterprises:for Example of Outsourcing

如何打造企业核心竞争力是近年来理论界和企业界比较关注的话题之一。重点论述了企业核心竞争力的主要来源,并针对我国企业实际,阐述了企业核心竞争力的价值链分析,指出中国企业打造核心竞争力的途径是企业业务外包。

How to improve the core competitive ability of enterprise is one of the attention topics recently.This article elaborated the main origin of core competitive ability of enterprise with emphasis,and aims at enterprise the reality in detail in our country, elaborated the enterprise core competitive ability value chain analysis, had pointed out the way to make the core competitive ability is outsourcing of the enterprise in China.