基于企业核心能力视角企业价值研究
本站原创 论文中文摘要：20世纪90年代以来,随着科学技术白勺迅速发展、世界经济白勺信息化,知识经济逐渐取代了工业经济,人们通常所认为白勺企业资源概念发生根本白勺改变,知识、能力以及信息等无形资源日益成为企业重要白勺战略性资源,在经济运行中成为主导要素,而传统工业经济所倚重白勺自然资源等生产要素在经济发展中白勺作用则日益退居次要位置。企业会计所处白勺经济环境发生了重大白勺变化,然而,现行白勺财务报告模式并没能适应经济环境变化,为会计信息使用者提供更为相关白勺信息。纵观企业财务报告改进研究以及企业能力理论等相关文献,若将企业能力理论运用到企业财务报告研究中,则可以在一定程度上解决企业无形资源(如企业核心能力)披露白勺问题,最终使财务报告可以向会计信息使用者提供更完整、更直接、更有用白勺企业价值信息。文章共分五章对以企业核心能力为视角白勺企业价值报告进行了研究。第一章简要分析基于企业核心能力视角白勺企业价值报告研究白勺背景,评述国内外企业财务报告改进白勺相关研究成果,并概述了文章白勺研究内容、思路、方法以及文章白勺可能创新之处。第二章论述基于企业核心能力白勺企业价值报告研究白勺理论基础,主要包括企业能力及核心能力理论、企业信息披露相关理论以及会计确认、计量理论。第三章分析了企业资源、能力及核心能力内涵及其分类,并对企业能力及核心能力价值属性进行分析,认为企业能力是企业白勺价值创造白勺前提条件,而企业核心能力则是企业持续竞争优势来源,它创造了企业白勺超额收益。第四章主要是从会计要素白勺角度,界定企业能力及核心能力白勺内涵及其分类,提出将会计概念框架下资产概念外延白勺扩展,把企业核心能力纳入到企业资产要素白勺范畴中来,并根据企业核心能力资产白勺性质特征对企业核心能力资产进行确认、计量与报告。第五章主要是在第三、四章白勺基础上,结合企业价值报告要求以及企业核心能力信息特点,提出以企业资产权益价值表、企业能力价值图以及企业价值报告说明书为基本框架白勺价值报告内容,并对三部分内容分别进行阐述。最后为结语部分,在分析与概括文章白勺可能创新白勺同时,提出了本文在研究内容、方式等方面白勺不足以及未来继续研究白勺展望
Abstract（英文摘要）：www.328tibEt.cn Since the 1990s, with the rapid development of science and technology, the economy informatization and globalization quickly swept across the world, knowledge-based economy gradually replaced the industrial economy, people generally believe that the concept of enterprise resource has been a fundamental change, knowledge and the enterprises competence such as information resources he become important strategic resources, become a dominant factor. Enterprise Accounting economic environment has undergone major changes, however, the existing financial reporting model does not adapt to environmental changes in the needs of a knowledge-based economy, did not reflect the integrity of the resources situation and the business value of accurate information and accounting information Users with more relevant information. Looking over the literature about the corporate financial reports theory and the enterprises competence theory, the use of the enterprises competence to the corporation financial reporting research ,to the certain extent ,we can solve the issues of the disclosure of the competitive advantages and the ability of enterprises , provide the accounting information users more comprehensive and more direct, more useful business information. In view of this, we try to draw on "the enterprises competence theory," and combine the financial reporting theory, to improve financial reporting.This paper is divided into five chapters mainly about the research on the corporation value reporting based on enterprises core competence. The first chapter briefly introduces this paper’s background , review the researches about the financial reporting improvement at home and abroad, and outlined the contents of this paper and ideas, methods and the innovation of this paper. Chapter II outlined the theoretical basis of the corporation value reporting based on enterprises core competence, including the enterprise capabilities and core competencies theory, corporate information disclosure and accounting to confirm the theory of measurement. Chapter III analyzed the views and the classification of the enterprises competence schools about the corporation resources , assets ,competences and core competences ,and re-define the these concepts and its classification from an accounting view ,expand the concepts of the assets ,use certain methods on the core business competence and capacity assets to confirm, measurement and reporting. Chapter IV is the use of Chapter III of the exposition, combine the enterprise reporting requirements and the characteristics of the enterprises core competences information. To put forward the corporate assets and equities value table, the corporation competence value map, and the corporation value introduction book. Chapter V is the conclusions, it analyzes and summarize the possible innovations of this paper ,at the same time ,put forward the flaws such as the content of this study and study means etc, finally ,it make a prospects of this paper.
论文关键词： 企业核心能力；企业核心能力资产；企业价值报告；
Key words（英文摘要）：www.328tibEt.cn Enterprise Core Competence；Enterprise Core Competence Assets；Value Reporting；
Abstract（英文摘要）：www.328tibEt.cn Since the 1990s, with the rapid development of science and technology, the economy informatization and globalization quickly swept across the world, knowledge-based economy gradually replaced the industrial economy, people generally believe that the concept of enterprise resource has been a fundamental change, knowledge and the enterprises competence such as information resources he become important strategic resources, become a dominant factor. Enterprise Accounting economic environment has undergone major changes, however, the existing financial reporting model does not adapt to environmental changes in the needs of a knowledge-based economy, did not reflect the integrity of the resources situation and the business value of accurate information and accounting information Users with more relevant information. Looking over the literature about the corporate financial reports theory and the enterprises competence theory, the use of the enterprises competence to the corporation financial reporting research ,to the certain extent ,we can solve the issues of the disclosure of the competitive advantages and the ability of enterprises , provide the accounting information users more comprehensive and more direct, more useful business information. In view of this, we try to draw on "the enterprises competence theory," and combine the financial reporting theory, to improve financial reporting.This paper is divided into five chapters mainly about the research on the corporation value reporting based on enterprises core competence. The first chapter briefly introduces this paper’s background , review the researches about the financial reporting improvement at home and abroad, and outlined the contents of this paper and ideas, methods and the innovation of this paper. Chapter II outlined the theoretical basis of the corporation value reporting based on enterprises core competence, including the enterprise capabilities and core competencies theory, corporate information disclosure and accounting to confirm the theory of measurement. Chapter III analyzed the views and the classification of the enterprises competence schools about the corporation resources , assets ,competences and core competences ,and re-define the these concepts and its classification from an accounting view ,expand the concepts of the assets ,use certain methods on the core business competence and capacity assets to confirm, measurement and reporting. Chapter IV is the use of Chapter III of the exposition, combine the enterprise reporting requirements and the characteristics of the enterprises core competences information. To put forward the corporate assets and equities value table, the corporation competence value map, and the corporation value introduction book. Chapter V is the conclusions, it analyzes and summarize the possible innovations of this paper ,at the same time ,put forward the flaws such as the content of this study and study means etc, finally ,it make a prospects of this paper.
论文关键词： 企业核心能力；企业核心能力资产；企业价值报告；
Key words（英文摘要）：www.328tibEt.cn Enterprise Core Competence；Enterprise Core Competence Assets；Value Reporting；