Research on Information Disclosure of Value-Based Management Competences in Building Industry

摘要

Value-based management is a compositivc management model aimed at creating value and achieving value increase.The information of value-based management competences is also a compositivc information system.It is focused on value and is consisted of corporate culture,knowledge resources,information and information technological application,human resources and organizational system.This information disclosure can reflect the company' real value and its changes and make up some weaknesses of the information disclosure.So it is helpful for information users to make correct decision and improve market efficiency.The paper takes the building industry for example,and it explicates information disclosure of value-based management competences from four aspects: the present disclosure problems,actual value of disclosing the value-based management competences,constructing the information system and putting forward the method.The purpose of this research is that combines the current accounting information with information of value-based management competences to realize the final accounting target-- the optimized arrangement of resource.