| 上市公司战略管理能力及创新管理能力信息披露研究 |
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| 引用本文： | 侯雪筠,苏英健.上市公司战略管理能力及创新管理能力信息披露研究[J].科技与管理,2008,10(6):29-32. |
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| 作者姓名： | 侯雪筠 苏英健 |
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| 作者单位： | 哈尔滨商业大学,会计学院,黑龙江,哈尔滨,150086 |
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| 基金项目： | 黑龙江省自然科学基金
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| 摘 要： | 通过上市公司对自愿披露战略管理能力和创新管理能力的动因的剖析,在介绍战略管理能力及创新管理能力信息内容的基础上,对战略管理能力及创新管理能力信息披露方式尽行了评价,指出其能为相关利益者提供更为透明的信息,使信息使用者更为全面的了解了企业的现状及未来发展趋势,从而做出相应的决策。
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| 关 键 词： | 自愿性信息披露 战略管理能力 创新管理能力 |
Research on information disclosure of strategic-management competence and innovation-management competence of listed companies |
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| HOU Xue-yun,SU Ying-jian.Research on information disclosure of strategic-management competence and innovation-management competence of listed companies[J].Science-Technology and Management,2008,10(6):29-32. |
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| Authors: | HOU Xue-yun SU Ying-jian |
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| Institution: | HOU Xue-yun, SU Ying-jian ( Accounting College, Harbin University of Commerce, Harbin 150086, China) |
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| Abstract: | The paper analyzes the motive of voluntary disclosure of strategic-management competence and innovation- management competence. And based on the introduction of the disclosure contents, the paper offers the method of the disclosure and points out that disclosure can offer more transparent information for the information user. Through the more comprehensive acquaintance of the present situation and the development direction of the company, the user can make corresponding decisions. |
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| Keywords: | voluntary disclosure of information strategic-management competence innovation -management competence |
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