Research On The Intellectual Capital Information Disclosure Issues Of China Construction Bank

The21st century world is a knowledge and economy era which guide by knowledge,based on talent,supported by technology. Role to play in economic development,intellectual capital is growing. How to seize the power of intellectual capital in the new economic environment for development,become a driving force in the enterprise in the value creation,promote the formation of corporate strategy enhance their market competitiveness have became problems needed to solve to the enterprise which in the socialist market economy with a dominant position. In some of the results of the research,The more information founded from intellectual capital,the less forecast error will be made for the company’s stock price. But the existing financial accounting can not reflect the intellectual capital value accurately,and the research son disclosure of accounting information from intellectual capital is very few. the study of intellectual capital accounting information disclosure has become a very urgent problem. On this research background,carried out data collection and research for intellectual capital information disclosure of China Construction Bank,put forward some views and opinions on intellectual capital information disclosure of China Construction Bank,to provide some help on the development of the China Construction Bank,and make some contribution on the research commercial Bank of intellectual capital accounting information disclosure.Based on intellectual capital accounting research, the paper firstly Introduce the research background and significance,domestic and foreign research status,main research content and research methods.The second part introduces theoretical basis on Intellectual Capital Accounting:The concept and structure of intellectual capital,Relevant theoretical foundation of intellectual capital accounting,the impact of Intellectual capital accounting to traditional accounting. The third part is detailed Introduce mainly meant for capital accounting information disclosure and its influencing factors,The fourth part to analyze the status of the intellectual capital of China Construction Bank accounting information disclosure,and analyzed the reasons of intellectual capital disclosures of accounting information from four aspects. The fifth part worked out some deficiencies in accordance with intellectual capital information disclosure of China Construction Bank,accounting,and worked out a number of targeted policies.