CAJ | 학술논문

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。
문장이 Hamel여Prahalad핵심능력이론위기출，게시료요소화핵심경쟁력적상호작용궤리，전청료무형자산구성요소여핵심경쟁력적관계，학인화식별료핵심경쟁력；측도료핵심경쟁력화기업무형자산적개치；최후기우핵심경쟁력적시각，구건료무형자산신식피로적핵심지표，대기업재무보고능유효지피로무형자산신식제공료일충가행방법。
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 .