加入WTO后我国企业面临着日趋剧烈的竞争环境,企业要在全球竞争中生存、发展并获得最大的利益,就必须努力培育并不断增强核心竞争力,形成自身独特的优势。而核心竞争力会计的建立,可以使企业核心竞争力显性化,并恰当地揭示和披露企业核心竞争力的存量及其动态变化。这也是企业内外环境变化对会计提出的新要求。 After joining the WTO, Chinese enterprises are facing an increasingly fierce competitive environment. Enterprises that want to survive, develop and gain the most benefits in global competition must strive to nurture and continuously enhance their core competitiveness and form their own unique advantages. The establishment of core competence accounting can make the core competitiveness of enterprises explicit, and properly reveal and disclose the stock of enterprise’s core competitiveness and its dynamic changes. This is also a new requirement for accounting made by the changes in the environment both inside and outside the enterprise.