The Analysis Of R&D Information Disclosure Of Listed Companies In China

In the fierce market competition environment, research and development (R&D) activities as the source of technology innovation, become the enterprise core competitive ability, get to keep the survival and development of the key. Along with market competition intensified, product updates acceleration, more and more enterprises realize R&D project to accelerate the speed of products on the market, improve the product research and development, the enhancement enterprise efficiency market competition ability, the importance of R&D management and enterprise strategic height of mentioned.In recent years, Chinese funds for research and development spending increases year by year, from2006in300.11billion RMB to2011years of861billion RMB, a percentage of GDP also in increase year by year, from1.39%in2006to1.83%in2011. The total funds in R&D, the enterprise all accounted for more than60%of the proportion. According to our country "national long-term plan for science and technology development (2006-2020)", to2020, the whole society into research and development of Beijing’s GDP mentioned above2.5%, strive for the progress of science and technology contributed up to60%above, of their own people invention patent year grant to get into the world’s top five. In the developed countries R&D investment in the proportion of GDP is about2.5%-3%, so the number has been very close to those of developed countries. In addition, external information users to demand to the R&D information more intense, although, in2006promulgated new accounting standards, specified by the enterprise should disclose included in the current profits and losses and confirmed as intangible assets of the amount of spending, but it still can’t satisfy users decision needs. Therefore, to our country R&D information disclosure of the study of the theory of the system, and puts forward some advice to improve, has become a new at this stage of the accounting field and an important issue.This paper adopts rules research method combined with comparative research. First of all, comb R&D information disclosure and theoretical basis. Second, with current to the actual situation of the ability of independent innovation, expounds the listed company the necessity of R&D information disclosure. Again, in the read many of the financial report of listed companies, summarizes the current R&D information to disclose the existence of our country such as information is not complete and form of problems. And because of the two points of view from inside and outside analyzes the reason:because, on mainly reflects in enterprise ego intentions, the disclosure of cost, commercial secrets and profession attribute and the policy, in the external expounded on the existing system defect, inadequate protection system, capital market reflect and external information users’needs and so on, and analyzes the causes of the doctor. In addition, also from R&D in financial processing and information disclosure two aspects of international comparison and analysis of their respective advantages and disadvantages, among them with Intel Company and Lenovo Company as an example compared the international rules, and the United States and Chinese standards in actual criterion R&D information disclosure the distinction. Finally, according to Chinese R&D information disclosure and actual reasons, with Chinese national conditions, the experience abroad, puts forward that improve existing information disclosure system basis, gradually improve our R&D information disclosure quality, such as reference Australia standards, strengthen the capitalization range experience expand R&D disclosure supervision and perfect execution and other measures criteria.This article is divided into six parts:the first part is part of the introduction, this paper introduces domestic and international research significance, the research and review and evaluation and research methods such as ideas; The second part introduces the research and development activity definition, classification, characteristics, and content, and expounds the theoretical basis of R&D information disclosure; The third part mainly introduces the necessity of R&D information disclosure of the listed companies in China and the R&D information to disclose the existence the question; The fourth part from internal cause and external cause two Angle R&D information disclosure system analysis reasons for problems; The fifth part from R&D accounting and R&D information disclosure system the international comparison, and summarizes the experience revelation:the sixth part according to China’s R&D information disclosure actual and causes of formation, with China’s national conditions, the experience abroad, puts forward improving China R&D information disclosed some Suggestions.