本文選題：公司特征 + 智力資本��； 參考：《蘭州理工大學(xué)》2013年碩士論文

【摘要】：在知識經(jīng)濟背景下,企業(yè)核心競爭力的主要源泉是企業(yè)所擁有的智力資本。如果企業(yè)忽略智力資本的價值,在企業(yè)報表中只披露有形資產(chǎn),則企業(yè)真實的價值和發(fā)展?jié)摿筒荒鼙粶?zhǔn)確的反映出來。更全面、多層次、多方位是現(xiàn)代會計信息披露體系的發(fā)展方向。 21世紀(jì)以來,以民營企業(yè)為主體的創(chuàng)業(yè)板企業(yè)逐漸成為我國國民經(jīng)濟中-支龐大的力量,與主板市場相比,創(chuàng)業(yè)板市場的服務(wù)對象主要是具有高成長、高風(fēng)險和中小規(guī)模的高新技術(shù)企業(yè),公司本身發(fā)展歷史較短,創(chuàng)業(yè)板對公司上市的經(jīng)營業(yè)績要求不高,更注重發(fā)行人的先進技術(shù)和核心競爭力。從某種程度上說,公司的智力資本才是創(chuàng)業(yè)板企業(yè)持續(xù)競爭優(yōu)勢的關(guān)鍵所在和未來創(chuàng)新與價值增長的主要動力。因此,當(dāng)投資者作投資決策時,關(guān)于企業(yè)成長性的智力資本信息比企業(yè)財務(wù)信息更重要,更能為投資者提供投資依據(jù)。但是,目前我國智力資本在信息披露方面也存在問題,如：企業(yè)不重視智力資本信息披露,披露缺乏全面性和系統(tǒng)性；披露方式不統(tǒng)一；披露的模式和依據(jù)也不同,缺乏可比性。 本文在自愿性信息披露的研究框架下,結(jié)合智力資本理論,對公司特征與我國創(chuàng)業(yè)板企業(yè)智力資本信息披露間的相關(guān)關(guān)系進行實證檢驗,為認識決定我國創(chuàng)業(yè)板企業(yè)智力資本信息披露的因素提供一些經(jīng)驗證據(jù),也為創(chuàng)業(yè)板企業(yè)智力資本信息的提供者、使用者以及監(jiān)管者提供理論參考。本文共分為四個部分。第一部分,主要介紹了本論文的研究背景和意義、文獻綜述、寫作思路和研究方法、基本框架。第二部分,介紹相關(guān)的理論基礎(chǔ)以及相關(guān)概念。第三部分,從公司特征角度研究影響我國創(chuàng)業(yè)板企業(yè)智力資本自愿性信息披露的因素,包括公司結(jié)構(gòu)特征、公司業(yè)績特征和公司市場特征。第四部分,結(jié)論與展望。研究表明,成長性、營運能力、行業(yè)特征和公司上市年數(shù)存在顯著正相關(guān)關(guān)系,而公司規(guī)模、獲利能力和資本結(jié)構(gòu)與智力資本信息披露的相關(guān)性不顯著。因此,創(chuàng)業(yè)板企業(yè)的智力資本信息披露應(yīng)引起企業(yè)、投資者和監(jiān)管部門的重視。要全面加強我國創(chuàng)業(yè)板企業(yè)對智力資本的重視程度；我國證監(jiān)會應(yīng)鼓勵創(chuàng)業(yè)板企業(yè)自愿披露公司智力資本信息,為創(chuàng)業(yè)板企業(yè)建立完善的智力資本信息披露制度,盡快提供創(chuàng)業(yè)板企業(yè)智力資本自愿性信息披露的指引,還要盡快制定具有可操作性的智力資本信息審計準(zhǔn)則。
[Abstract]:Under the background of knowledge economy, the main source of enterprise's core competence is the intellectual capital owned by the enterprise. If enterprises ignore the value of intellectual capital and disclose only tangible assets in their statements, then the true value and development potential of enterprises cannot be accurately reflected. More comprehensive, multi-level, multi-directional is the development direction of modern accounting information disclosure system. Since the 21st century, the gem enterprises with private enterprises as the main body have gradually become a huge force in the national economy of our country. Compared with the main board market, the service objects of the gem market are mainly of high growth. High risk and medium and small scale high and new technology enterprises have a short history of development. The gem does not require high performance of listed companies, and pays more attention to the issuer's advanced technology and core competitiveness. To some extent, the intellectual capital of the company is the key to the sustainable competitive advantage of gem and the main motive force of innovation and value growth in the future. Therefore, when investors make investment decisions, the intellectual capital information about the growth of enterprises is more important than the financial information of enterprises, and it can provide investors with more investment basis. However, at present, there are some problems in the information disclosure of intellectual capital in our country, such as: enterprises do not attach importance to the disclosure of intellectual capital information, the disclosure lacks comprehensiveness and systematicness; the way of disclosure is not uniform; the mode and basis of disclosure are different, too. Lack of comparability. Under the framework of voluntary information disclosure, this paper empirically tests the correlation between corporate characteristics and intellectual capital disclosure in China's growth Enterprise Market (gem), combining with the theory of intellectual capital. In order to understand the factors that determine the disclosure of intellectual capital information of gem enterprises in China, it provides some empirical evidence, and also provides theoretical reference for the providers, users and regulators of intellectual capital information of gem enterprises. This paper is divided into four parts. The first part mainly introduces the research background and significance of this paper, literature review, writing ideas and research methods, basic framework. The second part introduces the relevant theoretical basis and related concepts. The third part studies the factors that affect the voluntary disclosure of intellectual capital in gem enterprises from the perspective of corporate characteristics, including corporate structure, corporate performance and corporate market characteristics. The fourth part, conclusion and prospect. The research shows that there is a significant positive correlation between growth, operation ability, industry characteristics and the number of years listed, but the correlation between the size, profitability and capital structure of the company and the information disclosure of intellectual capital is not significant. Therefore, the intellectual capital information disclosure of gem enterprises should attract the attention of enterprises, investors and regulators. The CSRC should encourage the gem enterprises to voluntarily disclose the company's intellectual capital information, and establish a perfect system of intellectual capital information disclosure for the gem enterprises. As soon as possible to provide the gem enterprise intellectual capital voluntary information disclosure guidance, but also as soon as possible to formulate an operational intellectual capital information audit standards.
【學(xué)位授予單位】：蘭州理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F832.51

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