Research On Organizational Capital And The Difficult Position Of Its Information Disclosure

As the coming of knowledge economy and the rise of the tide of economic globalization, China's enterprises face more intense international and domestic competition. Gaining access to organizational capital is increasingly becoming an important source of competitive advantage, which determines the survival and development of enterprises. How to use and manage organizational capital effectively for fully exert of its potential has become the reality that China's enterprises, especially knowledge enterprises, need to deal with. Therefore, organizational capital information disclosure is very significant to all the stakeholders of the enterprises. However, the theory of the organizational capital only is composed of some pure concepts and simply logic analysis, and greatly not constructs a thorough and scientific theory system. There is little research on the organizational capital information disclosure. In view of this, on the basis of the existing theoretical research, this article does a research on organizational capital of the enterprises and its information disclosure in order to help the stakeholders better understand organizational capital and provide some theoretical support for the enterprises' disclosure of its organizational capital information.On the base of defining the meaning of organizational capital, this paper first points out that organizational capital plays an important role in cultivating and maintaining the enterprise's core competence and stresses the significance of organizational capital information disclosure to all the stakeholders of the enterprise, then analyses the difficult position of organizational capital information disclosure, and systematically dissects the reasons from several different aspects of characteristics of organizational capital, the enterprise and the firm of accountants, the mode of financial accounting, and users of organizational capital information, finally gives some advices on improving the difficult position.