企业核心竞争力价值评估方法研究

企业核心竞争力会计的首要问题是解决其价值计量问题,使其成为核心竞争力会计的反映与控制的对象。本文总结了现有企业核心竞争力评估方法体系,分析了其存在的不足和缺陷。指出企业核心竞争力与自创商誉的关联性,认为自创商誉计量评估的超额收益法,可以用来评价企业核心竞争力。

Research on Evaluation of Core Competence of the Corporation

The Author considers that the most important problem of Core Competence of the Corporation .is to solve its measurement ,then it can be reflected and controlled by accounting.The author summarized the existing defects in Core Competence of the Corporation evaluation methods, analyzed the relevance of goodwill and Core Competence of the Corporation, then put forward to its own assessment approach-Excess Earnings Approach.