基于核心竞争力的企业无形资产信息披露核心指标的构建

文章以 Hamel与Prahalad核心能力理论为基础，揭示了要素和核心竞争力的相互作用机理，厘清了无形资产构成要素与核心竞争力的关系，确认和识别了核心竞争力；测度了核心竞争力和企业无形资产的价值；最后基于核心竞争力的视角，构建了无形资产信息披露的核心指标，对企业财务报告能有效地披露无形资产信息提供了一种可行方法。

Construction of Core Index of Enterprise Intangible Assets Information Disclosure Based on Core Competence Method

T he paper first classified intangibles against standards to identify the basic elements of informa-tion disclosure of intangible assets ,followed by the use of the core competence theory proposed by Hamel and Prahalad ,which revealed the interaction mechanism between these elements and core competence and clarified the relationship between intangible assets and core competence .This article then reconfirmed and identified again the core competence as well as measured the core competence and the value of corporate in-tangible assets .At the end of this paper ,a set of core evaluation index system for the information disclo-sure of intangible assets has been established to serve as a guide for the information disclosure of intangible assets in corporate financial reporting .