经济管理
經濟管理
경제관리
Economic Management Journal（EMJ）
2007年
2期
58~62
,共null页
核心竞争力 信息披露 自愿披露战略
覈心競爭力 信息披露 自願披露戰略
핵심경쟁력 신식피로 자원피로전략
core competence; information disclosure; voluntary disclosure strategy
自愿性信息披露是解决信息不对称问题的重要手段，而核心竞争力作为反映企业持续竞争优势源泉的信息，成为企业自愿性披露战略的重点内容。本文以信息不对称理论、信号理论和经济后果理论为基础．分析了自愿性信息披露的价值．对既有研究中核心竞争力的识别和价值测度问题进行了述评．并围绕核心竞争力信息自愿披露的内容、形式、有效程度以及诉讼回避等问题，对企业核心竞争力信息自愿披露战略进行了探讨。
自願性信息披露是解決信息不對稱問題的重要手段，而覈心競爭力作為反映企業持續競爭優勢源泉的信息，成為企業自願性披露戰略的重點內容。本文以信息不對稱理論、信號理論和經濟後果理論為基礎．分析瞭自願性信息披露的價值．對既有研究中覈心競爭力的識彆和價值測度問題進行瞭述評．併圍繞覈心競爭力信息自願披露的內容、形式、有效程度以及訴訟迴避等問題，對企業覈心競爭力信息自願披露戰略進行瞭探討。
자원성신식피로시해결신식불대칭문제적중요수단，이핵심경쟁력작위반영기업지속경쟁우세원천적신식，성위기업자원성피로전략적중점내용。본문이신식불대칭이론、신호이론화경제후과이론위기출．분석료자원성신식피로적개치．대기유연구중핵심경쟁력적식별화개치측도문제진행료술평．병위요핵심경쟁력신식자원피로적내용、형식、유효정도이급소송회피등문제，대기업핵심경쟁력신식자원피로전략진행료탐토。
Voluntary information disclosure is an important method of solving the problem of information unbalance, and the core competitive competence as the information of response of the continuous competitive superiority source of the corporation. It has became the key content in voluntary disclosure strategy. The article, based on Information Asymmetrical Theory, Signal Theory and Economic Consequences Theory, analyzes the value of voluntary information disclosure, and remarks the issue of the identification and recognition of the core competitive competence among existent researches, it also discusses the formation of voluntary information disclosure strategy of the core competence surrounding the content, form, utility and the lawsuit evasion issue of voluntary information disclosure.
