新准则实施后上市公司R&D信息披露的现状与思考——基于甘肃省上市公司的调查  

The Study on the Information Disclosure of R&D After the New Accounting Standard

作　　者：孟志华[1] 王学龙[1] 李洁[1] 

机构地区：[1]兰州商学院会计学院,甘肃兰州710000

出　　处：《郑州航空工业管理学院学报》2013年第3期69-73,共5页Journal of Zhengzhou University of Aeronautics

基　　金：甘肃省科技厅2012软科学项目(1205ZCRA191)

摘　　要：技术进步和创新在经济增长中的地位和作用越来越重要,企业要保持核心竞争力、在激烈竞争中生存和发展都要积极开展R&D活动。鉴于R&D信息的充分披露对决策者日益重要,企业会计准则对企业R&D的信息披露提出了新的要求。文章对新无形资产准则实施以后上市公司R&D信息的披露情况进行了解,以分析新无形资产准则的执行情况,并重点了解甘肃省上市公司R&D信息的披露情况。结果发现,新准则实施后上市公司的R&D信息披露状况有了明显改进,甘肃省上市公司的R&D信息披露状况较好,但仍然存在着上市公司主动披露积极性不高、披露方式不符合规范等问题。我们在问题成因分析的基础上,提出改进R&D信息披露的相关建议。Technological advance and innovation has play an more and more importate role in in economic growth, so the enterprise which want to keep core competitiveness in the fierce competition need to carry out R＆D activity. Because of full information disclosure of R＆D to decision makers become increasingly impor- tant, enterprise accounting standards on the information disclosure of R＆D puts forward new requirements to enteprises. In this paper, we survey the status of the listed company information disclosure of R＆D after new intangible assets standards, then analyze the performance of new intangible assets standards, and then selective analyse Listed Companies in Gansu province. The results show that after the implementation of the new stand- ard , status of information disclosure of R＆D have been significantly improved, and Gansu province listed companies in R＆D information disclosure is better than others, but still exist status of active disclosure is low and disclosure mode does not conform to the standard, we analysed the factor of the problem , then put forward the improvement of the information disclosure of related Suggestions.

关 键 词：上市公司 R&D信息 信息披露 甘肃省 

分 类 号：F830.59[经济管理—金融学]