我国企业核心竞争力和内部会计控制现状的联动分析及对策思考

本文认为我国企业核心竞争力普遍缺乏,我国企业内部会计控制普遍薄弱,往往只能作出事后控制,更多的是追究责任而非改善现状,没有认识到,当今企业内部会计控制的主题已转变为以核心竞争力培植为根本目标。基于此,建设企业核心竞争力,造就有效会计控制信息需求;进行企业内部会计控制创新,增加会计控制有效供给就成为我们理智的选择。

The Coalition Analysis and Countermeasure for Core Competitiveness and Inner Accounting Control of Chinese Enterprise

Generally speaking,our enterprises lack the core competitiveness and inner accounting control is also a weak link of the whole chain.What we did is to ascertain where the responsibility lies and take the blame for what had happened rather than improve the present situation in advance.Our companies did not realize the theme of present inner accounting control has switched to the establishing of core competitiveness.Based on the transformation,it has become a judicious choice for us to establish enterprise's core competitiveness and create effective accounting control information,and innovate inner accounting system as well as increase effective supply.