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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。
Voluntary disclosure is an important means to solve the problem of information asymmetry, and core competitiveness as a source reflecting the sustainable competitive advantage of enterprises has become the key content of a voluntary disclosure strategy. Based on information asymmetry theory, signal theory and economic consequences theory, this paper analyzes the value of voluntary information disclosure, reviews the core competitiveness of the existing research and the evaluation of the value measure, and voluntarily centers on the core competitiveness information Disclosure of content, form, effectiveness and litigation avoidance and other issues, the core competitiveness of enterprises voluntary disclosure strategy was discussed.