企业核心能力信息披露需求研究

以实现资源优化配置的会计目标和股东价值最大化的企业目标作为分析出发点,得出目前企业所披露的信息仅是满足了会计准则以及相关的信息披露法规所要求的底线。随着企业软性资产的披露日益受到投资者的重视和价值管理引发的管理变革,传统的信息披露价值正不断下降,据此结论,提出企业核心能力及其信息披露的设想。

On Information Disclosure Demand About Corporate Core Competence

In order to realize both accounting objective of optimized resource allocation and enterprise objective of maximizing shareholder value,the current information disclosure merely meets accounting principle and the bottomline of the relevant laws.Since more investors think much of information disclosure on enterprise soft assets,there has appeared an innovation driven by value management,which accounts for the decrease of the disclosure value.The paper presupposes the demand of information disclosure about corporate core competence.