OTC制藥業(yè)上市公司研發(fā)支出會計信息披露研究
發(fā)布時間：2018-11-05 11:16
【摘要】：隨著社會的發(fā)展以及人民生活水平的提高,“大健康”理念以及自我診療意識深入人心。伴隨著日益激烈的競爭,OTC市場規(guī)模正不斷發(fā)展壯大。近年來,包括強生、拜耳、葛蘭素史克等外資OTC龍頭企業(yè),通過頻頻收購我國OTC藥企抓緊擴張自己的全球業(yè)務布局,面對激烈的市場競爭和產(chǎn)品同質(zhì)化嚴重問題,我國OTC制藥企業(yè)開始謀求轉型。研發(fā)活動是企業(yè)成長的推動力,也是判斷企業(yè)價值的重要標準,有限的研發(fā)支出會計信息會導致信息不對稱和逆向選擇問題,這也引起了人們對研發(fā)支出會計信息披露問題的關注。本文依據(jù)證監(jiān)會《公開發(fā)行證券的公司信息披露編報規(guī)則第15號》中明文規(guī)定的應披露的相關項目,通過對滬深股市2011-2015年非處方藥(以下簡稱“OTC”)上市公司研發(fā)支出披露內(nèi)容,從量化數(shù)據(jù)披露和敘述性披露兩個方面歸納整理,并選取兩家上市公司進行對比分析,其中量化數(shù)據(jù)涉及到董事會報告下的“研發(fā)支出”、報表附注中的“開發(fā)支出”和管理費用明細中的“研究開發(fā)費”項目金額,敘述性披露包括“劃分研究階段和開發(fā)階段的標準”、“資本化時點”等內(nèi)容。經(jīng)過整理,本文發(fā)現(xiàn)以下問題:OTC制藥業(yè)上市公司對于劃分研究和開發(fā)階段的標準以及資本化時點的確定,未結合企業(yè)自身情況加以說明;研發(fā)支出量化數(shù)據(jù)披露前后不一,自相矛盾;研發(fā)支出的會計信息披露不具有相關性等問題。經(jīng)過分析是因為:準則制度約束研發(fā)支出會計信息披露行為;企業(yè)的自愿性披露行為受利益驅動;制藥行業(yè)屬性使企業(yè)更注重商業(yè)保密等。針對以上問題,本文將分別從財政部會計司制定準則方面、上市公司信息披露監(jiān)管機構方面、以及上市公司自身這三個方面,多管齊下,提出政策方向性建議:首先,會計準則要細致研究階段和開發(fā)階段的劃分標準,要求企業(yè)結合自身情況披露劃分標準,同時也應該明確資本化時點;其次,信息披露監(jiān)管機構應加強研發(fā)支出會計信息披露的監(jiān)管,政府部門和審計機構等外部監(jiān)管機構應嚴格監(jiān)管企業(yè)信息披露行為,督促企業(yè)嚴于律己,企業(yè)自身也要提高自身的管理水平,使得內(nèi)外部監(jiān)管雙管齊下,營造更良好的市場環(huán)境;最后,上市公司自身應加大研發(fā)支出內(nèi)容的相關性披露,為報表閱讀者提供更有用更緊密的會計信息。
[Abstract]:With the development of society and the improvement of people's living standard, the idea of "big health" and the consciousness of self-diagnosis and treatment are deeply rooted in people's heart. With the increasingly fierce competition, the scale of OTC market is growing. In recent years, foreign OTC leading enterprises, including Johnson, Bayer, GlaxoSmithKline, and so on, have stepped up their efforts to expand their global business layout through frequent acquisitions of China's OTC pharmaceutical companies, facing fierce market competition and serious problems of product homogeneity. OTC pharmaceutical enterprises in China began to seek transformation. R & D activities are the driving force of enterprise growth and an important criterion for judging enterprise value. Limited R & D expenditure accounting information can lead to asymmetric information and adverse selection. This also aroused people's attention to the issue of R & D expenditure accounting information disclosure. This article is based on the relevant items that should be disclosed in accordance with the rules of the Securities Regulatory Commission on the Disclosure of Corporate Information of publicly issued Securities, No. 15. Through the disclosure of R & D expenditure of over-the-counter drugs ("OTC") listed companies in the Shanghai and Shenzhen stock markets from 2011-2015 to 2015, this paper summarizes and collates the contents of R & D expenditure of listed companies from quantitative data disclosure and narrative disclosure, and selects two listed companies for comparative analysis. The quantitative data relate to the "R & D expenditure" in the report of the Board of Directors, the "development expenditure" in the notes to the statement and the amount of the "R & D fee" project in the details of the management expenses. Narrative disclosure includes the criteria of dividing the stage of research and development and the point of capitalization. After finishing, this paper finds the following problems: OTC pharmaceutical industry listed companies for the division of research and development stage criteria and capitalization of the determination of time points, not combined with the enterprise itself to explain; The disclosure of quantitative data of R & D expenditure is inconsistent and contradictory, and the disclosure of accounting information of R & D expenditure is not relevant. The reason is that the standard system restricts the behavior of disclosure of accounting information of R & D expenditure; the voluntary disclosure of enterprises is driven by interests; and the attributes of pharmaceutical industry make enterprises pay more attention to business secrecy and so on. In view of the above problems, this paper will put forward the policy direction suggestion from three aspects of the accounting department of the Ministry of Finance, the information disclosure regulatory agency of listed companies and the listed companies themselves: first of all, Accounting standards should study the classification standard of stage and development stage, require enterprises to disclose the classification standard according to their own situation, at the same time, we should make clear the time point of capitalization. Secondly, information disclosure regulators should strengthen the supervision of accounting information disclosure for R & D expenditures, and external regulators, such as government departments and audit agencies, should strictly supervise the disclosure of enterprise information and urge enterprises to be strict with their own laws. Enterprises themselves should also improve their own management level, so as to create a better market environment through both internal and external supervision. Finally, the listed companies themselves should increase the disclosure of the content of R & D expenditure, and provide more useful and closer accounting information for the readers.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F406.7
[Abstract]:With the development of society and the improvement of people's living standard, the idea of "big health" and the consciousness of self-diagnosis and treatment are deeply rooted in people's heart. With the increasingly fierce competition, the scale of OTC market is growing. In recent years, foreign OTC leading enterprises, including Johnson, Bayer, GlaxoSmithKline, and so on, have stepped up their efforts to expand their global business layout through frequent acquisitions of China's OTC pharmaceutical companies, facing fierce market competition and serious problems of product homogeneity. OTC pharmaceutical enterprises in China began to seek transformation. R & D activities are the driving force of enterprise growth and an important criterion for judging enterprise value. Limited R & D expenditure accounting information can lead to asymmetric information and adverse selection. This also aroused people's attention to the issue of R & D expenditure accounting information disclosure. This article is based on the relevant items that should be disclosed in accordance with the rules of the Securities Regulatory Commission on the Disclosure of Corporate Information of publicly issued Securities, No. 15. Through the disclosure of R & D expenditure of over-the-counter drugs ("OTC") listed companies in the Shanghai and Shenzhen stock markets from 2011-2015 to 2015, this paper summarizes and collates the contents of R & D expenditure of listed companies from quantitative data disclosure and narrative disclosure, and selects two listed companies for comparative analysis. The quantitative data relate to the "R & D expenditure" in the report of the Board of Directors, the "development expenditure" in the notes to the statement and the amount of the "R & D fee" project in the details of the management expenses. Narrative disclosure includes the criteria of dividing the stage of research and development and the point of capitalization. After finishing, this paper finds the following problems: OTC pharmaceutical industry listed companies for the division of research and development stage criteria and capitalization of the determination of time points, not combined with the enterprise itself to explain; The disclosure of quantitative data of R & D expenditure is inconsistent and contradictory, and the disclosure of accounting information of R & D expenditure is not relevant. The reason is that the standard system restricts the behavior of disclosure of accounting information of R & D expenditure; the voluntary disclosure of enterprises is driven by interests; and the attributes of pharmaceutical industry make enterprises pay more attention to business secrecy and so on. In view of the above problems, this paper will put forward the policy direction suggestion from three aspects of the accounting department of the Ministry of Finance, the information disclosure regulatory agency of listed companies and the listed companies themselves: first of all, Accounting standards should study the classification standard of stage and development stage, require enterprises to disclose the classification standard according to their own situation, at the same time, we should make clear the time point of capitalization. Secondly, information disclosure regulators should strengthen the supervision of accounting information disclosure for R & D expenditures, and external regulators, such as government departments and audit agencies, should strictly supervise the disclosure of enterprise information and urge enterprises to be strict with their own laws. Enterprises themselves should also improve their own management level, so as to create a better market environment through both internal and external supervision. Finally, the listed companies themselves should increase the disclosure of the content of R & D expenditure, and provide more useful and closer accounting information for the readers.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F406.7
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