基于核心竞争力的信息披露管理研究  

Information Disclosure Strategic Management Based on Core Competitiveness

作　　者：王雄元[1] 刘焱[1] 高袆[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《审计与经济研究》2008年第1期97-100,104,共5页Journal of Audit & Economics

基　　金：国家社会科学基金青年项目(05cjy007)

摘　　要：上市公司的信息披露是一种战略管理行为。信息披露战略管理不仅能增加公司信息披露的可理解性,而且有利于树立公司形象,并最终有利于实现公司竞争战略目标。信息披露战略管理要求依据竞争对手、上下游公司以及竞争环境的变化及时调整公司的信息披露策略,上市公司对信息披露的管理可以跨越公司边界,向上下游公司以及竞争对手延伸。We consider listed company information disclosure a kind of strategic management. Information disclosure strategic manage- ment can make disclosure more understandable on one hand, and promote the company to set up a good image and ultimately be beneficial to the realization of its strategic objectives on the other hand. It requires the company to coordinate its disclosure strategy according to the change of competitors upper and lower reaches companies, and the competitive environment to carry out the information disclosure strategic management. In addition, the listed company can make its information disclosure strategic management span the company border, and extend to the competitors and upper and lower reaches companies.

关 键 词：竞争性 信息披露 竞争优势 战略管理 

分 类 号：F271[经济管理—企业管理] G203[经济管理—国民经济]