The Research On Information Disclosure Of Enterprise Core Competence Based On Accounting

Since 1990's, the core capability theory has gradually become the focus in enterprise strategy management research, and core capability also constituted the most important competence source in the enterprise competition practice. At the same time, in accounting theoretical research, improving financial report has become one of focuses in recent years, and how to disclose the information about enterprise future prospects has become core problem. With enterprise core capability theory getting mature day after day, its accounting attribute is gradually obvious, and the possibility of its quantitative evaluation and information disclosure also greatly increases. Under such background, based on the enterprise core capability theory and the predecessor studies, this article takes a further research on the accounting problems about enterprise core capability.This article is divided into four chapters and discusses the information disclosure about enterprise core capability. The first chapter analyzes the background of this research, develops the research status of information disclosure about enterprise core capability and summarize the purpose and significance, train of thought, main contents, methods, innovation of this article; the second chapter sketches the basic theory including enterprise core capability theory, enterprise information asymmetry theory, accounting recognition and measurement theory. The third chapter analyzes the view about the definition of resource, asset, core capability and definite them again from accounting, and raises asset should expand to resource in accounting concept framework, and resource includes asset and core capability, the two kinds of entirely different resources. Thus core capability is put into accounting element system as an element. The asset includes tangible asset and intangible asset (independent transaction), but not including goodwill. Regarding the measurement of core capability, through the elaboration of the nature of core capability, this article concludes to adopt the non-monetary measurement as aiding method. According to weighing indexes about enterprise core capability, this article proposed the way of the information disclosure about enterprise capability. The fourth chapter studies information disclosure about core capability in financial report.