企业核心竞争力信息的自愿披露战略研究

The Voluntary Strategy Research of Information Disclosure on the Core Competence of the Corporation

自愿性信息披露是解决信息不对称问题的重要手段,而核心竞争力作为反映企业持续竞争优势源泉的信息,成为企业自愿性披露战略的重点内容。本文以信息不对称理论、信号理论和经济后果理论为基础,分析了自愿性信息披露的价值,对既有研究中核心竞争力的识别和价值测度问题进行了述评,并围绕核心竞争力信息自愿披露的内容、形式、有效程度以及诉讼回避等问题,对企业核心竞争力信息自愿披露战略进行了探讨。

Voluntary information disclosure is an important method of solving the problem of information unbalance, and the core competitive competence as the information of response of the continuous competitive superiority source of the corporation. It has became the key content in voluntary disclosure strategy. The article, based on Information Asymmetrical Theory, Signal Theory and Economic Consequences Theory, analyzes the value of voluntary information disclosure, and remarks the issue of the identification and recognition of the core competitive competence among existent researches, it also discusses the formation of voluntary information disclosure strategy of the core competence surrounding the content, form, utility and the lawsuit evasion issue of voluntary information disclosure.