论企业文化的确认、计量与披露

Recognition, Measurement & Disclosure on Enterprise's Culture

从本质上说 ,企业最牢固、最有活力的基础是企业文化 ,它决定了企业职工的价值观、精神风貌、工作态度、行为准则 ,进而影响企业的形象和经营业绩。可以说 ,企业文化是企业经营与发展的一个基石。然而 ,在我国企业对外披露的财务报告中却没有它的一席之地 ;社会公众因而缺少了一个了解企业的重要窗口 ,尤其是这一窗口的作用甚至己超过一些静态数据。本文拟就企业文化这一资产的确认、计量及信息披露进行探讨。

Essentially, the most stable and living basis is the enterprise's culture, which determines the outlook on life, spirits situation, attitude on work, and standards for behavior, as well as its figure and operating performance. The financial report disclosed for the outers, however, can't include the information about enterprise's culture. Therefore, the public inhence could not discover the enterprise through the window, especially when the function of the window is far more important than some digits in financial statement. This paper will probe into recognition, measurement and disclosure on enterprise's culture.