探析企业核心竞争力审计的内容和方法

Content and Methods of Enterprise Core Competency Audit

企业核心竞争力审计是一种新的审计类型,目前尚处开创阶段。从两种视角,即企业核心竞争力构成要素和企业核心竞争力管理两个角度,对企业核心竞争力审计的内容进行探究;从实施方法、技术方法和评价方法等方面,对企业核心竞争力审计的方法进行分析。

Enterprise core competency audit is a new type, which is still in the intitial stage. This paper deals with the content of enterprise core competency audit from such aspects, as constructural elements of enterprise core competency and management of enterprise core competency. This paper also analyzes the methods of enterprise core competency audit from implementation technology and evaluation.