本文關(guān)鍵詞：上市公司非常規(guī)無(wú)形資產(chǎn)信息披露及市場(chǎng)檢驗(yàn)　出處：《西安石油大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：現(xiàn)今，企業(yè)無(wú)形資產(chǎn)的結(jié)構(gòu)演進(jìn)已表現(xiàn)出如下趨勢(shì)：企業(yè)無(wú)形資產(chǎn)的內(nèi)涵與外延得到了進(jìn)一步發(fā)展，資質(zhì)、客戶(hù)資本、人力資本等非常規(guī)無(wú)形資產(chǎn)開(kāi)始受到越來(lái)越多的關(guān)注，但現(xiàn)有會(huì)計(jì)報(bào)表對(duì)該類(lèi)無(wú)形資產(chǎn)卻鮮有反映。在證券市場(chǎng)上，上市公司信息披露是消除投資者對(duì)投資不確定性的關(guān)鍵要素。信息披露不僅可以保護(hù)投資者的利益，而且可以促進(jìn)資本市場(chǎng)的有效運(yùn)行，它對(duì)于規(guī)范證券市場(chǎng)的良性發(fā)展起著舉足輕重的作用。 本文的研究目的是在對(duì)非常規(guī)無(wú)形資產(chǎn)進(jìn)行定義研究的基礎(chǔ)上，通過(guò)對(duì)創(chuàng)業(yè)板上市公司招股說(shuō)明書(shū)和年度報(bào)告披露的非常規(guī)無(wú)形資產(chǎn)信息的挖掘，了解非常規(guī)無(wú)形資產(chǎn)在企業(yè)中的存續(xù)和管理狀況，檢驗(yàn)非常規(guī)無(wú)形資產(chǎn)與企業(yè)經(jīng)營(yíng)活動(dòng)的互動(dòng)關(guān)系。最后對(duì)上市公司非常規(guī)無(wú)形資產(chǎn)的信息披露和規(guī)范管理提出相關(guān)建議。 本文采用實(shí)證研究法對(duì)非常規(guī)無(wú)形資產(chǎn)的整體披露情況及披露質(zhì)量展開(kāi)了調(diào)查并進(jìn)行了分類(lèi)分析，指出目前非常規(guī)無(wú)形資產(chǎn)信息披露存在范圍狹窄、形式不完善、類(lèi)別名稱(chēng)不規(guī)范、信息有用性較差、缺乏主動(dòng)性等突出問(wèn)題。在此基礎(chǔ)上，，采用回歸分析法和比較分析法研究非常規(guī)無(wú)形資產(chǎn)與企業(yè)價(jià)值之間的關(guān)系。最后，得出本文的研究結(jié)論：非常規(guī)無(wú)形資產(chǎn)的披露對(duì)投資者發(fā)現(xiàn)其價(jià)值發(fā)揮了作用。根據(jù)統(tǒng)計(jì)分析得出的結(jié)論分析了目前非常規(guī)無(wú)形資產(chǎn)信息披露存在問(wèn)題的原因并提出相關(guān)的建議。
[Abstract]:Today, the structure evolution of intangible assets has shown the following trends: the connotation and denotation of intangible assets of enterprises has got further development, qualification, customer capital, human capital and other unconventional intangible assets gets more and more attention, but the existing accounting statements of the intangible assets are rarely reflected. In the securities market, listed information disclosure is the elimination of key elements of investment uncertainty. Information disclosure can not only protect the interests of investors, but also can promote the effective operation of capital market, its healthy development of the securities market regulation plays an important role.
The purpose of this paper is based on the definition of non conventional intangible assets, the gem IPO mining unconventional intangible assets information description and the disclosure of the annual report of listed companies, to understand the existence condition and the management of non conventional intangible assets in the enterprise, the interactive relationship between the inspection of non conventional intangible assets and business activities. At the end of the listed companies non routine information disclosure of the intangible assets and standardized management and puts forward relevant suggestions.
This paper adopts empirical research method of non conventional intangible assets disclosure and disclosure quality investigation and classified analysis, pointed out that the current non routine information disclosure of intangible assets in a narrow range, the form is not perfect, the class name is not standardized, the usefulness of information is poor, lack of initiative and other outstanding problems. On this basis, method and comparative analysis method to study the relationship between non conventional intangible assets and enterprise value by regression analysis. Finally, the conclusion of this article: non disclosure of intangible assets for investors to find its value play a role. According to the conclusion of the statistical analysis of the causes of non conventional intangible assets information disclosure problems and put forward relevant recommendations.

【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.51;F273.4

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