本文从探讨企业核心竞争力的内涵出发,构建了我国会计师事务所核心竞争力构成要素的模型,基于模型分析了我国本土会计师事务所核心竞争力状况,并从政府和事务所的角度分别提出了提高我国会计师事务所核心竞争力的若干建议。 Based on the connotation of the core competence of the enterprise, this paper constructs a model of the core competence of the accounting firm in our country, analyzes the core competence of the local accounting firm based on the model and puts forward the countermeasures from the perspective of the government and the firm respectively Suggestions to Improve the Core Competence of Chinese Accounting Firms.