摘要
高技术企业在内在特质、价值体现、价值增值方式等方面与传统企业呈现出差异性,其财务报告改进的重点在于反映企业价值,报告企业如何创造价值以及如何把这些创造价值的活动更有效地与市场进行沟通。高技术企业价值报告应披露有关财务核心能力、无形资产、智力资本、社会责任和价值链等相关信息。
The internal characters, value reflection, and value-added modes of high-tech enterprises are different from traditional enter- prises. So, the key to the reformation of financial reporting of high-tech enterprises is reporting enterprises＇ value, such as how the enterprise create value and how to communicate the value added activities with market more efficiently. The high-tech enterprises should disclose the key financial indicators, intangible assets, intelligence capital, social responsibilities and value chain in their value reporting.
出处
《经济管理》
CSSCI
北大核心
2007年第6期48-53,共6页
Business and Management Journal ( BMJ )
关键词
高技术企业
企业价值
价值报告
改进
high-tech enterprise
enterprise value
value reporting
reformation
