企业核心能力信息披露内容研究

Research on Information Disclosure Loncerning Corporate Core Competences

人们在具体实施企业核心能力信息披露方面必须进行探索性的尝试,才能提出来核心能力信息体系;根据核心能力信息体系,才能找出披露核心能力的特点、内容和方式等具体的披露模式。披露核心能力信息主要是针对企业的自愿性披露而言的,自愿披露并不意味着可以放任自流,现行披露规范应该恰当地对企业核心能力信息披露予以规范和引导。

This paper makes an explorative attempt to put information disclosure of corporate - core competences into effect specifically.It proposes the infomation system of core competences.According to the information system of core- based competences,this paper brings forth a specific model of disclosure including characteristics, content and patterns of core competeach.The information of core competences disclosure mainly belongs to voluntary disclosure, but the voluntary disclosure dose not mean random disclosure. Current disclceure should be appropriately standardized and guided for the information disclosure of corporate cor competences.