overseas audit service 中文意思是什麼
overseas audit service
解釋
海外核數服務-
Overseas audit service
海外核數服務 -
Medium industry ( especially accounting and audit service industry ) is the important symbol of a country ’ s economic development level, and the important basis and supporting terms of promoting business ’ even area ’ s and country ’ s core competencies 。 with the entry into wto, chinese cpa firms ’ outer and inner environments have changed greatly, international competition has changed into chinese competition and chinese competition has internationalized 。 under such complex environments, whether the chinese cpa firms will occupy a place of their own and will not be eliminated through various market competition is decided by core competition 。 on the basis of introducing of research background and the meaning of this title ’ s choice, the paper first probes into the profound learning of core competition theory, retrospects and evaluates the primary views of core competition theory of overseas and chinese scholars, then analyzes and evaluates the cultivating theory of core competition and analyzes the sources and theory basis of core competition from economics and management course 。 on the basis of the above analysis, the paper analyzes the inner restraint factors of chinese cpa firm ’ s gaining competition advantages, in the meanwhile, the paper discusses the outer opportunity and challenge of chinese cpa firms 。 in the end, the paper puts forward large scale business strategy according to “ scale economics ” theory ’ s explanation to core competition and non ? audit service strategy according to “ economics of scope ” theory ’ s explanation to core competition 。
本文在介紹了研究背景和選題意義的基礎上首先從探尋核心競爭力的理論淵源出發，回顧並評價了國內外學者關于核心競爭力的主要理論觀點，接著分析並評價了核心競爭力的培育理論，並從經濟學和管理學兩個學科層面分析了核心競爭力培育的源泉和理論基礎。在此基礎上分析了影響我國會計師事務所核心競爭優勢獲取的內部制約因素，並探討了我國會計師事務所面臨的外部機遇和挑戰。最後，以經濟學中「規模經濟」理論對企業核心競爭力的解釋為理論基礎提出我國會計師事務所核心競爭力培育的規模經營戰略，以「范圍經濟」理論對企業核心競爭力的解釋為理論基礎提出我國會計師事務所核心競爭力培育的非審計服務戰略。
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