企业核心竞争力评价与会计信息解读研究

本文以企业核心竞争力评价理论为基础,全面研究了企业核心竞争力分析评价方法。笔者认为,应以超额收益和超额收益率为核心指标来评价企业核心竞争力。在纵向评价方面,可采用多维分析法、战略矩阵图法、多因素分析法、超额收益法和平衡计分卡法予以评价;在横向评价方面,可采用模糊综合评价法、因子分析法和基于AHP法的指数标度法予以评价。对企业核心竞争力评价的目的就在于向会计信息使用者传递和解释企业核心竞争力的大小及其价值波动的规律。

The Evaluation of Corporation Core Competence and Accounting Information Analysis and Research

Based on the existing evaluation theory on core competence of corporation, this paper comprehensively researches on analysis and evaluation methods of core competence of corporation and proposes a view that core competence should be evaluated with superior earnings and superior earnings ratio. In longitudinal evaluation, the following methods can be adopted: multi-dimension analysis, strategy matrix diagram, multi-factor analysis, superior earnings analysis and balanced scorecard analysis; in horizontal evaluation, ambiguous comprehensive evaluation and index scale method based on AHP method can be adopted. The purpose of evaluating core competence of a corporation is to provide the competence info to accounting info users, as well as to explain its fluctuation rule.