企业竞争力会计探究.pdfVIP

ABSTRACT The economic globalization and competition internationalization has made the competitiveness issue to be focused by home and abroad academicians. Managers make the competitiveness strategy as the magic tool to subdue their rivals. Someone even asserted that “the only standard of evaluation on enterprises is the value of their competitiveness”. Thus, both managers and investors need information about competitiveness. Based on existed references and combined with the principle management 、statistics and other relative knowledge, the paper defines the competitiveness accounting to be an accounting management action which identifies , validates and reports enterprise competitiveness with the objection of enhancing the competitiveness. Then, we illuminate the way of the measurement of competitiveness components and also design competitiveness measure index system. Finally, we focus the non-normative of competitiveness information differentiated with traditional financial information and design a special competitiveness report to transfer competitiveness information to decision-makers. Theoretically, on the one hand, the research of enterprise competitiveness accounting can enrich and broaden the management function of accounting. On the other hand, it can brings about new method for the practicability of strategic management accounting and furthermore build the foundation for its deep research. In reality, to face the challenge of competition globalization, China’s enterprise should make the cultivation and maintenance of competitiveness as their strategic objective and perfect the competitiveness