Research On Enterprise Competitiveness Accounting

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 accounting to accomplish the outbreak in their management essentially. Therefore, there are theoretical and practical meanings in the research of enterprise competitiveness accounting.This paper includes six chapters. Chapter 1 is introduction. Based on the definition of enterprise competitiveness accounting and its essential characteristics, Chapter 2 applies knowledge of several subjects to put forward with the fundamental framework of enterprise competitiveness accounting after review the development of strategic management accounting. Chapter 3 uses the Porter's Value Chain Analysis and AHP method respectively to research the identification and validation of competitive factors and argues that invisible assets are the carrier of competitiveness. Chapter 4 is the measure of enterprise competitiveness factors. This part mainly summarizes some related information to design the index system of the measure according to some principles and furthermore defines a new concept"enterprise competitiveness factor aggregate"and its measure method. Chapter 5 is the disclosure of enterprise competitiveness information. This part mainly discusses the objective, principle and manner of the disclosure of competitiveness information and designs the report of enterprise competitiveness based on the above theoretical analysis. Chapter 6 is the conclusion and outlook. The competitiveness accounting need develop and will become perfect in the practices. The supports from the institution, technology and organization will push forward it to develop continuously. In the least future, competitiveness accounting will be a brilliant field in the accounting system. It will attract more researchers'eyes and bring more returns to the enterprise when applying it to the practices.