發(fā)布時(shí)間：2018-05-24 21:37

  本文選題：研發(fā) + 信息披露　； 參考：《西南交通大學(xué)》2012年碩士論文

【摘要】：研發(fā)作為一項(xiàng)重要的創(chuàng)新活動(dòng)日益被我國企業(yè)尤其是高新技術(shù)企業(yè)所重視。隨著我國市場(chǎng)經(jīng)濟(jì)的持續(xù)快速發(fā)展,每個(gè)企業(yè)所面臨的生存和發(fā)展壓力也越來越大,稍不留神就有可能被無情的市場(chǎng)競(jìng)爭(zhēng)淘汰出局。為了在激烈的市場(chǎng)競(jìng)爭(zhēng)中獲得更多的生存與發(fā)展空間,大多數(shù)企業(yè)都選擇在各自領(lǐng)域加大研發(fā)投入,獲取企業(yè)產(chǎn)品或服務(wù)的競(jìng)爭(zhēng)優(yōu)勢(shì)。對(duì)于一個(gè)企業(yè)尤其是高新技術(shù)企業(yè)來說,為了獲取和持續(xù)擁有企業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì),最為重要的一種方式就是不斷地進(jìn)行各方面的創(chuàng)新尤其是技術(shù)創(chuàng)新和產(chǎn)品創(chuàng)新,由此可見研發(fā)活動(dòng)在企業(yè)中的日益重要性。目前,我國企業(yè)在研發(fā)活動(dòng)中的支出呈現(xiàn)不斷遞增的趨勢(shì),在高新技術(shù)行業(yè)里,研發(fā)支出已經(jīng)成為企業(yè)的經(jīng)常性支出。隨著我國證券市場(chǎng)的不斷壯大和完善,同時(shí)投資者的素質(zhì)也在不斷的提高,外部利益相關(guān)者對(duì)企業(yè)的信息披露尤其是研發(fā)信息的披露也日益重視起來,他們希望更為深入地了解企業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì),從而能比較準(zhǔn)確地預(yù)估企業(yè)的投資價(jià)值。但是,就目前我國的現(xiàn)狀來看,我國上市企業(yè)披露的會(huì)計(jì)信息中并沒有很好地反映出企業(yè)真實(shí)的研發(fā)狀況,企業(yè)研發(fā)信息披露不足。本文就是基于我國的這種現(xiàn)狀,展開對(duì)我國上市企業(yè)研發(fā)信息披露的研究,既包括研發(fā)信息披露的現(xiàn)狀分析,又包括對(duì)研發(fā)信息披露影響因素的實(shí)證分析,最后給出提高我國上市企業(yè)研發(fā)信息披露水平的政策和建議。 本文首先構(gòu)建企業(yè)研發(fā)信息披露的指標(biāo)體系,然后根據(jù)內(nèi)容分析法對(duì)各項(xiàng)指標(biāo)進(jìn)行評(píng)分,通過采用這種方式對(duì)我國上市企業(yè)的研發(fā)信息披露水平進(jìn)行衡量。本文選取研發(fā)比較集中的信息技術(shù)行業(yè)、電子行業(yè)、醫(yī)藥生物行業(yè)和機(jī)械設(shè)備行業(yè)2008-2010年三年的企業(yè)年報(bào)作為研究樣本,具有一定的代表性。按照本文的樣本選擇標(biāo)準(zhǔn),最終確定162家企業(yè)入選,樣本總數(shù)486個(gè)。本文將反映上市企業(yè)研發(fā)信息披露程度的研發(fā)信息披露指數(shù)RDI作為被解釋變量,以企業(yè)規(guī)模、盈利能力、股權(quán)結(jié)構(gòu)、財(cái)務(wù)杠桿、董事會(huì)規(guī)模、研發(fā)能力、融資動(dòng)機(jī)以及上一年度的研發(fā)披露水平作為解釋變量,構(gòu)建多元回歸模型,通過對(duì)樣本的研究分析,得出下列結(jié)論：盈利能力、研發(fā)能力以及上一年度研發(fā)信息披露水平與企業(yè)研發(fā)信息披露水平存在正相關(guān)關(guān)系；股權(quán)結(jié)構(gòu)與企業(yè)研發(fā)信息披露水平之間存在負(fù)相關(guān)關(guān)系；其他解釋變量對(duì)被解釋變量的解釋效果不顯著。 最后本文針對(duì)我國企業(yè)研發(fā)信息披露現(xiàn)狀以及上述研究結(jié)論,主要從構(gòu)建強(qiáng)制性與自愿性相結(jié)合的上市企業(yè)信息披露體系、進(jìn)一步完善我國上市企業(yè)的治理結(jié)構(gòu)以及內(nèi)部控制制度、完善對(duì)上市企業(yè)信息披露的監(jiān)管機(jī)制以及大力發(fā)展機(jī)構(gòu)投資者四個(gè)方面進(jìn)行具體地闡述,給出提高我國上市企業(yè)研發(fā)信息披露水平的一些可行建議和措施。
[Abstract]:As an important innovation activity, R & D has been paid more and more attention by Chinese enterprises, especially high-tech enterprises. With the sustained and rapid development of the market economy in China, every enterprise is facing more and more pressure of survival and development, which may be eliminated by the ruthless market competition. In order to gain more space for survival and development in the fierce market competition, most enterprises choose to increase R & D investment in their respective fields to obtain the competitive advantage of enterprise products or services. For an enterprise, especially a high-tech enterprise, in order to obtain and continue to possess the competitive advantage of an enterprise, the most important way is to continuously carry out various aspects of innovation, especially technological innovation and product innovation. This shows the growing importance of R & D activities in enterprises. At present, the expenditure of Chinese enterprises in R & D activities is increasing. In high-tech industry, R & D expenditure has become the recurrent expenditure of enterprises. With the development and perfection of our securities market and the improvement of the quality of investors, the external stakeholders pay more and more attention to the disclosure of enterprise information, especially the disclosure of R & D information. They hope to better understand the competitive advantages of enterprises, so as to estimate the investment value of enterprises more accurately. However, according to the current situation of our country, the accounting information disclosed by listed enterprises in our country does not reflect the real R & D situation of enterprises, and the disclosure of R & D information of enterprises is insufficient. Based on the present situation of our country, this paper starts the research on R & D information disclosure of listed enterprises in China, including the analysis of the current situation of R & D information disclosure and the empirical analysis of the influencing factors of R & D information disclosure. Finally, the policies and suggestions to improve the level of R & D information disclosure of listed enterprises in China are given. This paper first constructs the index system of enterprise R & D information disclosure, then according to the content analysis method to score the indicators, through the use of this way to measure the level of R & D information disclosure of listed enterprises in China. This paper selects the information technology industry, electronics industry, pharmaceutical and biological industry and mechanical equipment industry as the research sample of three years' annual report from 2008 to 2010, which has a certain representativeness. According to the sample selection criteria, 162 enterprises were selected, the total number of samples was 486. In this paper, the R D information disclosure index (RDI), which reflects the degree of R & D information disclosure of listed enterprises, is taken as the explanatory variable, which is based on the enterprise size, profitability, equity structure, financial leverage, board size, R & D capability. The financing motivation and the level of R & D disclosure in the previous year are taken as the explanatory variables, and a multivariate regression model is constructed. Through the analysis of the sample, the following conclusions are drawn: profitability. There is a positive correlation between R & D capability and the level of R & D information disclosure in last year, a negative correlation between ownership structure and R & D information disclosure level, and a negative correlation between R & D information disclosure level and R & D information disclosure level. The effect of other explanatory variables on the explanatory variables is not significant. Finally, according to the current situation of R & D information disclosure of Chinese enterprises and the above research conclusions, this paper mainly from the construction of mandatory and voluntary combination of listed enterprises information disclosure system. Further improve the governance structure and internal control system of listed enterprises in China, perfect the supervision mechanism of information disclosure of listed enterprises and vigorously develop institutional investors. Some feasible suggestions and measures to improve the level of R & D information disclosure of listed enterprises in China are given.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 谷洪才;企業(yè)研發(fā)費(fèi)用會(huì)計(jì)處理與信息披露的改進(jìn)[J];財(cái)會(huì)月刊;2004年11期

2 王君彩;王淑芳;;上市公司研究與開發(fā)信息披露的改進(jìn)[J];財(cái)會(huì)月刊;2005年17期

3 徐茜;;計(jì)算機(jī)軟件上市公司R&D信息披露研究[J];財(cái)會(huì)月刊;2009年08期

4 蔡寧,梁麗珍;公司治理與財(cái)務(wù)舞弊關(guān)系的經(jīng)驗(yàn)分析[J];財(cái)經(jīng)理論與實(shí)踐;2003年06期

5 薛祖云,黃彤;董事會(huì)、監(jiān)事會(huì)制度特征與會(huì)計(jì)信息質(zhì)量——來自中國資本市場(chǎng)的經(jīng)驗(yàn)分析[J];財(cái)經(jīng)理論與實(shí)踐;2004年04期

6 梁萊歆;王宇峰;;我國上市公司R&D費(fèi)用信息披露動(dòng)因?qū)嵶C研究[J];財(cái)經(jīng)理論與實(shí)踐;2007年05期

7 崔也光;;加強(qiáng)高新技術(shù)企業(yè)“研究與開發(fā)費(fèi)用”信息披露的思考[J];財(cái)務(wù)與會(huì)計(jì);2004年11期

8 梁萊歆;熊艷;;我國上市公司研發(fā)費(fèi)用披露現(xiàn)狀及其改進(jìn)建議[J];財(cái)務(wù)與會(huì)計(jì);2005年10期

9 黃曉紅;余珊萍;;無形資產(chǎn)的自愿信息披露和公司治理的實(shí)證研究——以中國高科技上市公司為例[J];東南大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2006年06期

10 侯曉紅;干巧;;我國上市公司研發(fā)費(fèi)用披露現(xiàn)狀分析及對(duì)策[J];工業(yè)技術(shù)經(jīng)濟(jì);2009年02期

，

本文編號(hào)：1930631