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A research on surplus information applied to enterprises’ core competition

Ye Shaoqin, Huang Haiyu

Surplus is operating results formed by the enterprise in a certain period, are often used to measure the performance of the enterprise, is the core part of the financial report of listed enterprises’ surplus. China’s market-oriented reform has not really completed. Some industries and market fields have barriers to entry, especially for some non-state-owned enterprises, which have no access to these industries that lead to serious monopoly behavior and weak competition. In this background, this paper began to research for the influence of the product market competition on the quality of the surplus information system. Existing studies have confirmed that the surplus information quality closely related to the company’s accounting institutional design, microscopic governance structure and external governance environment. This study tried to further deepen the explanation of surplus information quality for enterprises. When the level of competition is in a low degree, the company may hide profitable business division or take surplus management or other technical means, to create an opaque information environment hidden the real financial performance from competitors and the public. This paper hoped to design a study model, and to conclude two dimensions of product market competition, which are industry concentration and industry homogeneity through literature review. Then further research impacts on the core competition for enterprises.