企业核心能力信息披露理论研究

Information Disclosure Theory on Corporate Core Competence

以现代企业能力理论──信息披露理论和资源基础论为基础,建立了以企业战略管理能力、创新管理能力、风险管理能力、组织整合能力、价值识别和分析能力、价值实现能力、价值管理能力信息体系核心层──股东价值最大化的企业核心管理能力信息体系。由于对核心管理能力信息体系的具体分析,所以为构建企业核心能力信息披露的框架奠定了基础。

Based on the theory of modem enterprise competence, information disclosure theory and resource- based theory, the paper sets up an information system for corporate core competence menagemem in order to maximumize the value of shareholders. This involves the competence of strategic management, innovation management, risk management, organizational integration, value identification and analysis, value realization and value- based management. Through a specific analysis on such information system, the paper presents the fundamental priciples of establishing information disclosure of core competence.