网络化产业竞争背景下矿业企业资源账户体系的构建

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。

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

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.