企业系统价值信息披露研究

现行以财务资源和财务状况为核心、以历史成本为基础的企业信息披露体系，忽视了企业未来财务潜力、企业核心能力、企业价值、企业财富变动等信息的披露，严重影响企业信息的决策相关性和信息有用性。其根本出路在于改革现行企业信息披露的历史成本计价基础．构建以企业现行价值和财富变动为基础的企业信息披露体系。在国内外企业信息披露讨论文献评析的基础上，提出企业价值报告和财富变动信息披露的设想．并对构建企业价值报告和披露企业财富变动信息的意义与难点进行讨论。

A Research on Enterprise System Value Information Disclosure

The current enterprise information disclosure system with historical cost as foundation and with financial resource and financial status as core has overlooked the information of financial future potential, enterprise core ability, enterprise value and enterprise wealth changing. So, it affects the correlation of enterprise information decision and information usefulness seriously. The solution lies in the reformation of the historical cost valuation foundation of current enterprise information disclosure, and an enterprise information disclosure system based on enterprise current value and wealth changing should be established. On the basis of the analysis made by domestic and foreign experts on financial reporting, this paper gives an imagine of information disclosure on enterprise value report and wealth changing information, and discusses the meaning and difficulty of establishing a system of enterprise value reporting and disclosure of enterprise wealth changing information.