Research On Quality And Influencing Factors Of Intangible Assets Information Disclosure

With the deepening of economic globalization and the knowledge economy, the value of intangible assets is more and more obvious in the enterprise. It plays an increasingly important role on corporate strategy, so more and more information users begin to pay attention on the intangible assets. But now the quality of information disclosure of intangible assets is not high in China’s enterprises. So it has an important theoretical and practical significance to research on quality and its influencing factors of intangible assets information disclosure, for example: perfect the information disclosure system of the intangible assets, strengthen the management of intangible assets and improve the quality of the intangible asset information disclosure.This paper includes five parts:In the first chapter, this paper introduces the background, purpose, meaning and research ideas. By summarizing the research at home and abroad, indicates the direction of the article.In the second chapter, this paper defines the concept related to the quality of information disclosure of intangible assets. And then expounds the theory about the quality and factors of information disclosure of intangible assets. And finally introduces the impacting factors of the quality of information disclosure of intangible assets. It is described from the two aspects of the company’s financial position and corporate governance.In the third chapter, this paper puts the IT industry as the research object, first of all, the paper give an overall situation of the statistical analysis of the quality of information disclosure of intangible assets, and then puts the accounting standards provisions of intangible assets information disclosed in the notes as the standard, then gives a specific analysis about the accordance,and then gives scores, finally analyzes the existing problems of the information disclosure of intangible assets.In the fourth chapter, the paper puts assumptions about the affecting factors of the quality of intangible assets information disclosure, then gives an empirical verification about the influencing factors.In the fifth chapter, the paper gives the main conclusions, policy recommendations and the limitations of the study.