So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance information.
因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。
The competence theory focuses on the internal resources or capabilities of the firms, compared with the theories focusing on the product-market analysis of a firm.
该理论把研究的焦点，从企业外部的产品——位势分析，向企业内部的资源禀赋转移。
So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance...
因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。
So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance...
因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。
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