根据资源论观点,核心资源以其具有的价值性、相对稀缺性、不可模仿性以及不易被替代性使得企业可以通过对核心资源的积累和有效使用获得并提升核心竞争力。因此,要提升我国会计师事务所的核心竞争力,必须首先拥有产生核心竞争力的核心资源,但核心资源只是构成了企业持续竞争优势的基础,拥有核心资源并不一定能获得竞争优势,更重要的是利用有 According to the view of resource theory, the core resource can make its core competence obtain and improve by accumulating and using effectively the core resource because of its value, relative scarcity, non-imitability and not easy to be replaced. Therefore, in order to enhance the core competence of accounting firms in our country, we must first possess the core resources that generate core competence. However, the core resources only form the basis for the sustainable competitive advantage of enterprises. Having the core resources may not necessarily gain a competitive advantage. The use is there