The Research On The Corporation Value Reporting Based On The Enterprise Core Competence

Since the 1990s, with the rapid development of science and technology, the economy informatization and globalization quickly swept across the world, knowledge-based economy gradually replaced the industrial economy, people generally believe that the concept of enterprise resource has been a fundamental change, knowledge and the enterprises competence such as information resources have become important strategic resources, become a dominant factor. Enterprise Accounting economic environment has undergone major changes, however, the existing financial reporting model does not adapt to environmental changes in the needs of a knowledge-based economy, did not reflect the integrity of the resources situation and the business value of accurate information and accounting information Users with more relevant information. Looking over the literature about the corporate financial reports theory and the enterprises competence theory, the use of the enterprises competence to the corporation financial reporting research ,to the certain extent ,we can solve the issues of the disclosure of the competitive advantages and the ability of enterprises , provide the accounting information users more comprehensive and more direct, more useful business information. In view of this, we try to draw on "the enterprises competence theory," and combine the financial reporting theory, to improve financial reporting.This paper is divided into five chapters mainly about the research on the corporation value reporting based on enterprises core competence. The first chapter briefly introduces this paper's background , review the researches about the financial reporting improvement at home and abroad, and outlined the contents of this paper and ideas, methods and the innovation of this paper. Chapter II outlined the theoretical basis of the corporation value reporting based on enterprises core competence, including the enterprise capabilities and core competencies theory, corporate information disclosure and accounting to confirm the theory of measurement. Chapter III analyzed the views and the classification of the enterprises competence schools about the corporation resources , assets ,competences and core competences ,and re-define the these concepts and its classification from an accounting view ,expand the concepts of the assets ,use certain methods on the core business competence and capacity assets to confirm, measurement and reporting. Chapter IV is the use of Chapter III of the exposition, combine the enterprise reporting requirements and the characteristics of the enterprises core competences information. To put forward the corporate assets and equities value table, the corporation competence value map, and the corporation value introduction book. Chapter V is the conclusions, it analyzes and summarize the possible innovations of this paper ,at the same time ,put forward the flaws such as the content of this study and study means etc, finally ,it make a prospects of this paper.