论创业板上市公司财务报表的改进  

A Method to Improve the Financial Statement of a Public Company on the Growth Enterprise Market

作　　者：卫晓玲[1] 

机构地区：[1]暨南大学会计学院,广东广州516032

出　　处：《华东经济管理》2004年第4期167-168,共2页East China Economic Management

摘　　要：创业板市场主要为高科技企业和高成长性的中小企业而设立。这些企业的共同特点是研发费用非常高 ,而且在公司中起着举足轻重的作用。销记法处理容易引起使用者的误解 ,而且容易导致管理层的短期行为。但若当项目通过技术可行性测试后 ,将费用资本化 ,并暂以非核心资产反映 ,则能很好地解决上述问题 。This paper presents a method to improve the financial statement of a public company on the growth enterprise market. As you known, R&D expense ,which is very high , plays an important role in a public company on the growth enterprise market. If a company makes R&D costs expensed, short-term but not long-term benefits will be emphasized by the company's managers. I believe, when technology feasible tests passed, there will be a lot of benefits by making R&D expense capitalized and writing it to 'non-core assets'. Using this method, we must make some changes in the process of financial statement , and this will be discussed in the paper.

关 键 词：创业板 研发费用 经济附加值 财务报表 

分 类 号：F239[经济管理—会计学]