Value Correlation of Core Competence and Disclosure of the Information about It

摘要

This paper discusses some fundamental issues related with the core competence of corporation. Core competence is the fountainhead of enterprise value. It helps guarantee stable net cash flow, reduce capital cost, insure persistent operation and realize the latent opportunity value for profit obtaining. The author of this paper believes that the disclosure of core competence is positive correlated with the growth of enterprise value. It helps coordinate the benefit of value counterparts of an enterprise, and manifests the sustainable development ability of enterprises.