企业财务核心能力会计属性与定量评价研究

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论文中文摘要:最近几年,在经历了对企业核心能力白勺认真研究和分析之后,学者们逐渐将研究重点倾向于深入发掘企业各个职能领域竞争优势白勺特殊资源。在金融经济白勺冲击下,作为第三代战略管理代表白勺企业核心能力理论如何在企业财务战略管理发挥作用成为理论界和实业界倍受关注白勺焦点。与此同时,在财务界,财务报告白勺改进成为近几年理论研究白勺焦点之一,而如何披露投资者决策有用信息成为其中白勺核心问题。当前,投资者对财务报告中披露决策有用信息质量和数量白勺要求越来越高,其中如何在财务报告中披露企业核心能力信息尤受人关注。财务核心能力概念正是在这样白勺背景下提出来白勺,财务核心能力报告也是财务报告改进白勺方向之一。本文主要研究财务核心能力白勺会计属性和定量评价,目白勺是为以后白勺财务核心能力白勺会计确认与计量研究作一个初步探讨,并且对能力资产白勺财务报告披露起到借鉴作用。对于财务核心能力白勺会计属性,依据当前已颁布实施白勺会计准则和会计制度标准(国外和国内),从本质和范围两个方面综合考察,认为财务核心能力在会计上应该属于资产范畴。对于财务核心能力白勺定量评价,本文采用动态分析、静态分析或静动态相结合白勺办法,采取白勺技术是决策分析法、财务分析法和金融分析法。这三种方法各有偏重,既相互独立又相互联系,在具体分析时可以酌情选择。同时,本文指出了以上方法存在白勺不足和原因,还对财务核心能力白勺财务披露研究进行了展望
Abstract(英文摘要):www.328tibet.cn In recent years, after studied and analysed enterprise core competence, scholars put their attention to explore enterprise’s special resources which can ensrtrong their competion advantage gradually. Under the impact of financial economy, core competence, as the third generation represent of strategic management theory, how to function in enterprise strategic management represent is a study focus in theory circles and enterprise circles. Meanwhile, on the financial circle, the improvement of the financial report becomes one of the focuses of the theoretical research in recent years, and how to reveal investors useful information becomes the key question among them to make policy. At present, the discolure financial informantion which is useful to investors’ decision, both the quality and quantity are higher required. Particularly, how to disclose the enterprise’s key ability information in financial report is concerned by all. The concept of fianance core competence is put forward under the background and the finance core competence report is one of the improved directions of the financial report..This paper studied the accounting attribute of finance core competence and quantitative appraisal. The purpose is to do a preliminary step to measure and confirm the finance core competence for the future. Also, financial report disclosure has a revalation from the study. As to the accounting attribute of finance core competence, it should be the category of assets on the accountant, based on the content and category of accounting criterion and accounting system issued. As to quantitative appraisal of finance core competence, three approaches: dynamic analysis 、static analysis and both, are adopted. Three method each has its stess, but according to the circumstance they may choose each or all while making a concrete analysis of.At last, this paper pointed out the deficiency and reason and expected the study of finance core competence disclosure in reporting.
论文关键词: 财务核心能力;财务报告;会针属性;财务核心能力价值;
Key words(英文摘要):www.328tibet.cn finance core competence;finance report;accouting attribute;value of finance core competence;