Research On Intellectual Capital Information Disclosure Of Listed Companies In China

The cultural media industry belongs to the knowledge intensive industry and the intellectual capital plays a more prominent role in the enterprise value creation.The rapid development of cultural media industry requires cultural media enterprises to disclose intellectual capital information accurately,timely and completely.However,due to late introduction of the concept of intellectual capital into China,there is no system of disclosure of intellectual capital information.The content and mode of information disclosure of intellectual capital in cultural media enterprises are uneven and most of the intellectual capital information is still disclosed inside the cultural media enterprises.Thus,the thesis systematically reviews the research achievements of intellectual capital both at home and abroad,including the concept of intellectual capital,intellectual capital structure and the disclosure of intellectual capital information.Besides,the thesis studies the relationship between the frequency of intellectual capital information disclosure and enterprise performance and normatively researches on the disclosure of intellectual capital information.The thesis uses the method of content analysis and empirical research method and it is concluded that the disclosure frequency of structure capital has positive correlation with enterprise performance and the disclosure frequency of customer capital has positive correlation with enterprise performance.In addition,there are many questions in the disclosure of intellectual capital information,such as the fuzzy functional position,lack of standard,lack of theory.Combined with the existing model of intellectual capital information disclosure,this thesis constructs the framework of intellectual capital information disclosure,this framework includes the principle and strategy,management process,index system,implementation of the strategy and action plan,the summary of the results to standardize the disclosure intellectual capital information in cultural media enterprise.