网络化产业竞争背景下矿业企业资源账户体系的构建

金属矿山 ›› 2012, Vol. 41 ›› Issue (10): 51-54.

网络化产业竞争背景下矿业企业资源账户体系的构建

冯茜颖¹，黄薪萌²

1．成都理工大学商学院；2．四川省科学技术信息研究所

出版日期:2012-10-15 发布日期:2012-11-08
基金资助:
* 四川矿产资源研究中心项目（编号：SCKCZY2011-YB014）。

The Construction of Mining Enterprises' Resource Accounts System Under the Background of Networking Industry Competition

Feng Qianying¹，Huang Xinmeng²

1.College of Business，Chengdu University of Technology；2.Sichuan Institute of Scientific & Technical Information

Online:2012-10-15 Published:2012-11-08

摘要/Abstract

摘要： 网络化产业竞争背景下，矿业企业的边界得以延伸，资源概念得以拓展，竞争优势的获取来源于对资源的整合力度。在对矿业企业资源进行识别和分类的基础上，构建矿业企业资源整合模型，并依据会计账户设置的思想，建立矿业企业资源账户体系，旨在引导矿业企业资源整合过程，提升矿业企业核心竞争力，促进矿业企业可持续发展。

关键词: 网络化, 产业竞争, 矿业企业, 资源账户体系

Abstract: In the context of networking industry competition，the boundary of mining enterprise can be extended; the concept of resource can be expanded，and the competitive advantage derive from the integration of resources. Based on the identification and classification of the mining enterprises' resources，the resources integration model of mining enterprises is built，and according to the thought about accounts setting，the resources accounts system of mining enterprises is designed in order to guide the process of resources integration for mining enterprises，improve their core competitiveness，and promote the sustainable development of mining enterprises.

Key words: Networking, Industry competition, Mining enterprises, Resource accounts system

冯茜颖, 黄薪萌. 网络化产业竞争背景下矿业企业资源账户体系的构建[J]. 金属矿山, 2012, 41(10): 51-54.

FENG Qian-Ying, HUANG Xin-Meng. The Construction of Mining Enterprises' Resource Accounts System Under the Background of Networking Industry Competition[J]. Metal Mine, 2012, 41(10): 51-54.

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