| Core competitiveness is an important factor that affects the success or failure of accounting firms.The competition between accounting firms today is in fact the competition of their core competitiveness.Only by constantly nurturing and enhancing the unique core competitiveness of the firm,can an accounting firm achieve a sustainable competitive advantage and demonstrate a strong vitality in competition..The level of core competence of the accounting firm depends on the quality of the services provided to the client for auditing and consulting.Therefore,to improve the core competitiveness of accounting firms,we must strive to provide high-quality,satisfactory auditing and consulting services.How to further enhance the core competitiveness of the accounting firm,so that accounting firms continue to grow bigger and stronger,and maintain a high level of core competitiveness of accounting firms,is of great significance to the development of the CPA profession.This paper analyzes and collates domestic and foreign relevant research results,and uses qualitative analysis and quantitative analysis to combine research methods.After analyzing the development status and influencing factors of SKT Certified Public Accountants,we will perform the core competitiveness of SKT Certified Public Accountants.Comprehensive evaluation,and proposed countermeasures and suggestions to enhance the core competitiveness of SKT Certified Public Accountants,in order to provide theoretical basis and decision-making reference for the cultivation of small-sized accounting firm’s core competitiveness.Based on literature analysis and actual investigation,this article analyzes the development status and existing problems of SKT accounting firm.The core competitiveness of SKT Certified Public Accountants is mainly reflected in several aspects such as human capital,quality control,business management and brand culture construction.Secondly,using the analytic hierarchy process and fuzzy evaluation method,qualitative and quantitative research on the specific indexes affecting the core competitiveness of SKT Certified Public Accountants.In combination with the actual proposals for improving the core competitiveness of SKT Certified Public Accountants. |