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为了使企业会计信息的使用者了解企业真实的财务和经营状况,充分认识企业的经营实力和未来的发展趋势,以做出正确的财务和经营决策,本文建议在现有的会计核算体系中,引入核心竞争力会计。
In order to make users of accounting information understand the real financial and business conditions of the enterprise and fully understand the operational strength and future development trend of the enterprise in order to make the correct financial and operating decisions, this paper suggests that in the existing accounting system, Introduce core competence accounting.