The Research On The Corporation Value Disclosure Based On The Capacity Theory

90's of last century, the study on the capacity is increasing attention by theorists. Whether the enterprise capacity should also be an important part of enterprise value is divided. The disclosure of capacity assets will be the focus of academic research. This is a system the capacity of assets around the recognition, measurement, and the final reasonable disclosure issues of the capacity assets. With the capacity theoretical to be in-depth study and the increasingly well-developed market economy, on the intangible assets of such capacity will be more pressing needs of the disclosure. Therefore, a good theory on the capacity, we must well done on the accounting disclosure, so as to allow the stakeholders of companies to be a good business knowledge and understanding about the company. This is referring in the capacity theory and the results of previous studies, the capacity theory of corporate disclosed by accounting methods is a new way for reflecting the value information of company.This article is divided into five chapters on the study of the business value of disclosure. ChapterⅠas an opening introduction, gives a brief description abort the limitations of traditional financial reports, leads to the necessity of this researching, then a summary abort the research on domestic and foreign issues were reviewed, and give a brief introduction abort the article content and the ideas, innovation and inadequate,research methods. ChapterⅡis the theoretical basis of information disclosure abort the enterprise value. This research is based on the theory discussed in detail. This study mainly based on the theory of financial reporting, capacity theory and the theory of enterprise value. ChapterⅢanalyzed the relationship between the value of enterprise capacity and business value. Through the formation mechanism of the value of the enterprise capabilities, to better understand the corporate capacity contributing to assets. ChapterⅣhas designed enterprise value balance sheet. Capacity assets is an integral part of the value of information, therefore, should be disclosed in its financial report. Balance sheet of the current enterprise value is based on the balance sheet, as a true reflection of the current balance sheet reflects the assets, while increasing the capacity of companies to disclose the value of assets. In this way the enterprise value of more real and complete disclosure, to better meet the business value of enterprise information users need for information. ChapterⅤcarry out the specific details of the disclosure of enterprise capacity assets. As the capacity of intangible assets, the different aspects and level information is needed by users, therefore it is necessary to reflect the different aspects and levels of capacity assets. Analysis table about the value of the capacity assets is based on the confirmation of the capacity assets and the disclosure of the contents can be defined, then selecting certain elements of the company capacity, using a certain formula for measuring and reflect, to the maximum extent possible provide business value of information for the people need businesses information.