The Study Of Intangibles' Information Disclosure In Listed Companies

In the age of knowledge-based economy, intangible assets' contribution to the value is increasingly prominent and accounting information users are keen to acquire more standardized and detailed information about intangible assets. However, because of the limitation in accounting system and standards and the insufficiency of research, the disclosed information of intangibles has poor relativity and dependability at present . Therefore, to study the status and trend of intangibles' information disclosure in our listed companies, will have significant meaning for perfecting accounting standard of intangible asset and strengthening the management of intangible assets in enterprise.Firstly, the paper analyzed the current background and research situation, and expounded the theoretical basis of intangibles information disclosure. Then, selected 100 listed companies in Shanghai and Shenzhen exchanges between 2004 to 2006 as research samples, and investigated the status quo from intangibles integral disclosure, detailed structure and disclosure format respectively, pointed out the serious problems such as small range of disclosure, imperfect format, nonstandard disclosure name, poor usefulness of the information, passive disclosure and so on. On the basis of that, the paper tried to discuss the scope and definition of Special Industry Intangibles more deeply, and selected 8 kinds of Special Industries so as to make statistical analysis of their special intangibles disclosure in 2006. Finally, according to the conclusion, from the change of information users demand and the reform direction of intangible information disclosure, some recommendations for reforming intangibles information disclosure were listed.