Accounting Attributes Of The Corporate Finance Core Competencies And Quantitative Evaluation Research

In recent years, after studied and analysed enterprise core competence, scholars put their attention to explore enterprise's special resources which can ensrtrong their competion advantage gradually. Under the impact of financial economy, core competence, as the third generation represent of strategic management theory, how to function in enterprise strategic management represent is a study focus in theory circles and enterprise circles. Meanwhile, on the financial circle, the improvement of the financial report becomes one of the focuses of the theoretical research in recent years, and how to reveal investors useful information becomes the key question among them to make policy. At present, the discolure financial informantion which is useful to investors' decision, both the quality and quantity are higher required. Particularly, how to disclose the enterprise's key ability information in financial report is concerned by all. The concept of fianance core competence is put forward under the background and the finance core competence report is one of the improved directions of the financial report..This paper studied the accounting attribute of finance core competence and quantitative appraisal. The purpose is to do a preliminary step to measure and confirm the finance core competence for the future. Also, financial report disclosure has a revalation from the study. As to the accounting attribute of finance core competence, it should be the category of assets on the accountant, based on the content and category of accounting criterion and accounting system issued. As to quantitative appraisal of finance core competence, three approaches: dynamic analysis ,static analysis and both, are adopted. Three method each has its stess, but according to the circumstance they may choose each or all while making a concrete analysis of.At last, this paper pointed out the deficiency and reason and expected the study of finance core competence disclosure in reporting.