基于核心竞争力的企业无形资产信息披露核心指标的构建  

Construction of Core Index of Enterprise Intangible Assets Information Disclosure Based on Core Competence Method

作　　者：陈金勇[1] 汤湘希[1] 孙艺铭[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：《西安财经学院学报》2014年第2期73-78,共6页Journal of Xi’an University of Finance & Economics

基　　金：国家自然科学基金项目(71072066);中南财经政法大学博士生创新教育计划项目(2012B0902)

摘　　要：文章以Hamel与Prahalad核心能力理论为基础,揭示了要素和核心竞争力的相互作用机理,厘清了无形资产构成要素与核心竞争力的关系,确认和识别了核心竞争力;测度了核心竞争力和企业无形资产的价值;最后基于核心竞争力的视角,构建了无形资产信息披露的核心指标,对企业财务报告能有效地披露无形资产信息提供了一种可行方法。T he paper first classified intangibles against standards to identify the basic elements of informa-tion disclosure of intangible assets ,followed by the use of the core competence theory proposed by Hamel and Prahalad ,which revealed the interaction mechanism between these elements and core competence and clarified the relationship between intangible assets and core competence .This article then reconfirmed and identified again the core competence as well as measured the core competence and the value of corporate in-tangible assets .At the end of this paper ,a set of core evaluation index system for the information disclo-sure of intangible assets has been established to serve as a guide for the information disclosure of intangible assets in corporate financial reporting .

关 键 词：无形资产 核心竞争力 信息披露 核心指标 

分 类 号：F273.4[经济管理—企业管理]