摘要
核心能力信息是区别于其他企业,反映企业持续竞争优势源泉的信息,是企业信息披露战略的重要内容。由于核心能力信息已经超越了传统财务信息的范畴,具有“非规范性”的总体特征,通过自愿性披露揭示企业核心能力信息成为允当选择。本文在分析核心能力信息自愿披露动因的基础上,从资产角度探讨了核心能力的确认方法,并对核心能力自愿披露的实现方式进行了研究,认为核心能力信息的自愿披露应该遵循循序渐进的原则,以非财务报告披露为起点,逐步过渡到管理层讨论与分析(MD&A)披露,最终实现核心能力报告的披露目标。
Information about core competence reflects the continuous competitive advantage of a company and the differences from others,which is of a main component of information disclosure strategy for a company.Because the core competence information is beyond traditional financial information concept and have the general character of non-standardization,so it is appropriate to choose voluntary disclosure to reveal a company's core competence.Based on the analysis of motivation of voluntary disclosure about core competence information,we study the identification and voluntary disclosure method for core competence,and believe that the voluntary disclosure of core competence should follow in order and advance step by step,beginning from non-financial report,then transition to MD&A,at last reach the core capability report.
出处
《会计研究》
CSSCI
北大核心
2006年第2期47-52,共6页
Accounting Research
基金
国务院侨办人文社会科学项目(04CQBYB003)阶段性研究成果
