无形资产审计的新领域:企业核心竞争力审计

核心竞争力是企业各种资源或能力综合作用产生的一种合力,是关系到企业生存发展的重要无形资产。在知识经济成为世界经济发展主流时,信息使用者对审计核心竞争力信息的需求越来越强烈。本文分析了企业核心竞争力的含义及与无形资产的关系,提出了企业核心竞争力审计研究的基本构想,并对其中的相关问题进行了探讨。

A New Field of Invisible Assets Audit:Auditing on Company's Core Competence

s:An enterprise's core competence is its capacity for joining forces with other enterprises so as to be able to perform the synthetic function of merging together different resources or talents.Such ability is an important, yet invisible, asset to the enterprise.Knowledge economy has become the mainstream of the world economy.Therefore, information users are in urgent need of a supply of reliable and audited information about the company's core competence.This article intends to analyze the meaning of the company's core competence and its relation with an enterprise's invisible assets.In this paper are put forwards the proposition and some ideas about the research on an enterprise's core competence.