创新制度背景下上市公司智力资本信息披露的现状与思考——基于甘肃省上市公司招股说明书的调查  

The Current Situation and Reflection of Intellectual Capital Information Disclosure in Listed Company in Innovation System:Based on a Survey of the Prospectus of Listed Companies in Gansu Province

作　　者：孙颖 

机构地区：[1]兰州财经大学会计学院,甘肃兰州730000

出　　处：《石家庄经济学院学报》2016年第2期83-87,113,共6页Journal of Shijiazhuang University of Economics

基　　金：国家社科基金项目(11BGL017);甘肃省自然科学基金项目(1208RJZA157);兰州商学院校级科研项目(LQ201305)

摘　　要：中共十八届五中全会强调"十三五"时期必须牢固树立并切实贯彻创新、协调、绿色、开放、共享的发展理念。智力资本是知识经济时代将成为企业获得持续竞争力的重要来源。基于此,对上市公司智力资本信息的披露情况进行了解,并重点了解甘肃省上市公司智力资本信息的披露情况。结果发现,创新制度背景下,上市公司的智力资本信息披露状况有了明显改善,甘肃省上市公司的智力资本信息披露状况较好,但仍然存在着上市公司主动披露积极性不高、披露形式不规范、内容不充分等问题。在对问题成因分析的基础上,提出改进智力资本信息披露的相关建议。The 5th plenary session of the 18th Central Committee of Chinese Communist Party emphasizes that in the implementation of the ＂13 th five-year plan＂ it must firmly establish and practically promote an innovative, coordinated, green, open and share developmental idea. Intellectual capital will become the main source for enterprise to obtain sustainable competitiveness in the era of knowledge-driven economy. Based on this, the paper collects some information of intellectual capital information disclosure in listed companies and focuses on intellectual capital information disclosure in the listed companies in Gansu province. The result shows that in the innovation system, the situation of intellectual capital information disclosure in listed companies significantly improves. And the intellectual capital information disclosure in listed companies in Gansu is relatively good but still has some problems. For example ,listed companies do not have much enthusiasm in disclosure, the forms of disclosure are not standardized and the content is insufficient. Based on the analysis of the causes of the problems above, this paper presents some suggestions relevant to the improvement of intellectual capital information disclosure.

关 键 词：智力资本 信息披露 创新 招股说明书 

分 类 号：F276.6[经济管理—企业管理]