企业核心竞争力价值测度、计量与会计报告研究

本文以企业核心竞争力是企业过去超额收益的价值表示为基本出发点,设计了包括直接测度法、间接测度法和评估测度法等三类企业核心竞争力的价值测度方法,还设计了“企业核心竞争力资源报表”等六张会计报表,对企业核心竞争力的存量、变量、存在状态和收益能力等进行会计报告。本文认为,企业核心竞争力既是可以计量的,又是可以记录的,而且还可以通过改进现有的财务会计报告体系与格式,对企业核心竞争力的状态予以报告。

Measurement and research of accounting report on Core competitive power of enterprise

thinking that core competitive power of enterprise is the value of an excessive income as a start point,this article proposes three value methods to measure the core competitive power of enterprise,including direct measurement,indirect measurement and evaluation measurement,also six accounting statements including"resource statement about core competitive power of enterprise "to report on invariable state,variable state,existing condition and earning capacity of core competitive power of enterprise.The article also thinks that core competitive power of enterprise is measurable and recordable.Its status can be measured by improving existing accounting report system and format.