企业核心竞争力审计评价指标体系研究

Research on Value Index System of Auditing Enterprise Core Competencies

企业核心竞争力审计是当前亟待研究的一项重要内容。本文在分析了企业核心竞争力构成要素及其内涵的基础上,从核心技术能力、核心管理能力、核心制造能力和核心市场能力四大方面着手,设计了一套由35个具体指标构成的企业核心竞争力审计评价指标体系,并建立其评价模型。

Auditing enterprise core competencies is an important and urgent subject. On the basis of analyzing elements and their characteristics of enterprise core competencies this article devices a set of 35 value indexes system of auditing enterprise core competencies from the four aspects of core technology competency, core management competency, core manufacture competency and core market competency. And constructs its evaluation model.