企业核心竞争力会计研究

【作者】 姚刚；

【导师】 何红渠；

【作者基本信息】 中南大学 ， 会计学， 2003， 硕士

【摘要】 经济越发达，会计越发展，反映企业的价值运动规律是会计的根本所在。20世纪90年代以来，企业间的竞争表现为核心能力的竞争，推行核心竞争力战略成为企业制胜的法宝，甚至有人断言“企业价值衡量的唯一标准就是其核心竞争力的价值”。因此，把企业核心竞争力纳入会计体系，对其进行确认、计量、记录和报告，既是会计责无旁贷的任务，同时也将丰富和发展会计大家庭。 本文从企业核心竞争力的本质特征入手，试图构建一个新的会计领域——企业核心竞争力会计。企业核心竞争力会计的信息使用者、会计目标、会计信息质量特征、会计要素、会计确认和计量以及信息披露构成其基本理论体系。企业核心竞争力会计开创了能力会计的先河，区别于传统会计，其研究的重要领域应主要集中在企业核心竞争力的识别体系、企业核心竞争力的估价体系和企业核心竞争力会计信息披露体系三个方面。 企业核心竞争力的确认应以其可识别性为前提，并分步骤、分阶段地进行。企业核心竞争力的计量应突破现有的计量模式，并对不同的报告目的采取不同的计量模式。信息披露体系的创新主要是对现行财务报告的调整和补充，以报告有关企业核心竞争力的“决策有用”的信息。更多还原

【Abstract】 The more development of economy, The more development of Accounting. The essence of accounting is to reflect the law of corporate value. Since 1990s, the competition among enterprises has been focusing on that of their core competence, therefore the core competence strategy becomes a magic weapon to subdue their counterparts, even someone considered that "the only standard of evaluation on enterprises is the value of their core competence". In view of the present situation, it is not only a duty-bound task but also an enrichment and development of Accounting to bring the core competence into the accounting system.This paper starts with the essential characteristics of core competence, and attempts to build a new branch of accounting, namely the Core Competence Accounting, whose theoretical system is mainly composed of the user of accounting information, object of accounting, the characteristics of accounting information, the components of Core Competence Accounting, the recognition and measurement of core competence and the disclosure of core competence information. The Core Competence Accounting has opened a new field on Ability Accounting. Distinguish to present accounting system, the research should be concentrated to the recognition system of core competence, the measurement system of core competence and the disclosure system of core competence.The premise of recognition of core competence is its identification, and recognition should be implemented step by step. Breakthrough should be made to the present measurement model in Core Competence Accounting, and it is reasonable to employ different measurement models according to different purposes. The innovation of disclosure system contains adjustment to current report system and supplementary reports on core competence, which is decision-supporting for the user ofaccounting information.更多还原