摘 要:核心竞争力是一种超越竞争对手的内在能力,是一个组织独有的、比竞争对手强大的、具有持久力的某种优势。在知识经济的时代，构建特有的核心竞争力已经成为了一个组织在竞争中能够取胜的基石。面对日益激烈的国际竞争，我国会计师事务所面临着众多机会与威胁，只有不断培育和提升会计事务所自身独特的核心竞争力，会计事务所才能在其中取得可持续的竞争优势，并在竞争中保持长期的主动权。

　　　本文首先阐述了企业核心竞争力的内涵，简要分析会计师事务所核心竞争力。利用时下流行的事务所排名制度来了解国内外事务所的发展现状，分析我国会计师事务所核心竞争力与国际事务所之间的差距和发展中遇到的问题。以天健会计师事务所为案例进行研究,通过分析天健的竞争优势和劣势，了解天健的核心竞争力组成。在此基础上提出能提高天健核心竞争力的策略，以及对我国本土事务所提升核心竞争力策略的启示，使我国本土事务所能够在日益激烈的国内外竞争中快速成长。

关键词：核心竞争力；会计师事务所；策略

ABSTRACT:The core competence is beyond the inherent ability of the competitors, is an organization unique powerful than the competition, with the endurance of an advantage. In the knowledge economy, to build a unique core competitiveness has become the cornerstone of an organization in the competition to win. Faced with increasingly fierce national competition, China's accounting firm is facing numerous opportunities and threats, and only continue to foster and enhance their own unique accounting firm's core competitiveness, in which the accounting firm to achieve sustainable competitive advantage, and in the competition to maintain a long-term initiative.

　　　This paper first describes the connotation of core competitiveness of enterprises, a brief analysis of the core competitiveness of Certified Public Accountants. The use of the popular office ranking system to understand the current development of domestic and foreign firms, analysis of the CPA firm core competitiveness gap between the international and the problems encountered in the development. In Pan Certified Public Accountants as a case study by analyzing the competitive strengths and weaknesses Tonge, to understand the core competitiveness of composition Tonge. Based on this proposed can improve the core competitiveness strategy Tonge, as well as our local firms to enhance the core competitiveness strategy revelation, so that our local firms in an increasingly fierce competition in the fast-growing domestic and international.

Keywords: Core competitiveness; CPA; tactics