Research On The Relationship Between Knowledge Absorptive Capacity And Innovation Performance In Accountant Firm Of Shenyang City

With the deeply of reformation and opening, as one of the knowledge intensiveservice industry,accounting service industry has continued to developing and occupiesan important position in our country.it is an important part of modern economy.Althoughthe accounting service in our national economy is becoming more and more important,but is compared to the developed countries, there are defects or deficiencies in scale,organization, talent reserves, or to provide services to customers of proficiency ofchinese accounting firms. In order to compete with international " limited" market,domestic accounting firms should choose proper ways to enhance its competitiveadvantage. As is known to all, the innovation ability of the enterprise is the enterprisecompetitive advantage, innovation ability has many sides, it is take seriously ofimproveing the ability of innovation is caused enough.Many companies realize that knowledge management is the important to maintaininnovation ability, but research task of the knowledge is no difference of industry of mostenterprises,so the industry often occurrence not correspond to the actual phenomenon inadopting research proposals,. Therefore, this article attempts to take Shenyang city smalland medium-sized accounting firm as the research object, from the fact of enterpriselearning ability, knowledge absorptive capacity and innovation performance as theresearch content, establishment of the Shenyang city in the small firms ’ absorptivecapacity and innovation performance correlation study questionnaire, and using SPSScorrelation analysis were carried out on the data statistical analysis, through correlationanalysis, regression analysis and other hypotheses, for the modern accounting serviceindustry innovation and development provides theory basis and foundation.In this paper, on the basis of previous studies, put forward the question, and definesthe related concepts. First,analysis of CPA industry characteristics; Second, analysis therelationship between knowledge absorptive capacity and innovation capability elements;third,using empirical research method, determinate constituent elements of theaccountingfirm of knowledge absorptive capacity and determinate relationship between the extent ofCPA firms and ability to absorb knowledge elements to the innovation performance the influence degree; finally, based on the results of empirical research, to verify theconclusions, and prospect.The results show the Shenyang small and medium-sized accounting affairsknowledge absorptive capacity (acquisition,internalization,integration and use of externalknowleged competence) have a direct impact on the formation of innovation performance;organizational learning capability on the accounting firm’s absorptive capability andinnovation performance relationship plays a regulatory role,organizational learningabilityis more strong, knowledge absorptive capacity of enterprise innovation performance themore significant.