The Creation of Core Competence,Accounting Core Competence and Corporate Value

Core Competence is the key factor to make enterprises gain sustainable competitive advantages in market competition.In nature it lies in the creation of corporate value.Along with the development and promotion of core competence strategy,value has been regarded as the core of accountancy.From the perspective of value creation,the paper introduces the theory of corporate competence into enterprise accountancy,in which the improvement of enterprise accounting competence and core competence can effectively maitain enterprise competitive advantages and cultivate the corporate competence.