| Automobile manufacturing industry is the manifestation of the country’s own comprehensive strength and plays a very important role in the process of economic development.In today’s new technology innovation mode of deep integration of information technology and automobile manufacturing,automobile manufacturing industry pays more and more attention to R&D investment,so the disclosure of R&D expenditure information of automobile manufacturing industry becomes the focus of attention of all stakeholders.However,R&D activities are highly professional,uncertain and risky,which makes it more difficult for enterprises to disclose information.In addition,the standardization of standards is not high,which leads to the low quality of information disclosure of enterprises’ R&D expenditure.So,in order to investors and information users to better understand the development of car manufacturing project situation and the problems existing in the research and development management,improve the efficiency of automobile manufacturing enterprise of R&D,R&D information disclosure problem of auto manufacturing system research and put forward suggestions in accordance with its industry characteristics has theoretical and practical significance.Listed companies account for a large part of the real economy structure and have a strong representation.By collecting and sorting out relevant data at home and abroad and using comparative study and case study,this paper studies and analyzes the issue of R&D expenditure information disclosure of listed companies in the automobile manufacturing industry,aiming to explore how to improve the standardization of R&D expenditure information disclosure of listed companies in the automobile manufacturing industry.This paper is generally divided into five parts.The first part is the introduction,which mainly introduces the research background and significance,research situation at home and abroad,research ideas and methods,innovation points and shortcomings.The second part defines the relevant concepts of information disclosure of R&D expenditure of automobile manufacturing industry and summarizes the relevant theoretical basis.The third part introduces the research and development of car manufacturing characteristic,the related standards,guidelines and regulations involved in R&D spending to understand information disclosure requirements,through to our country automobile manufacturing R&D information disclosure of listed company status quoanalysis,found the problems of information disclosure,and auto manufacturing is discussed the influence factors of R&D information disclosure;The fourth part takes Great Wall Automobile as a case to make relevant analysis.By studying the information disclosure of Great Wall Automobile’s R&D investment and R&D expenditure,the typical problems of Great Wall Automobile’s R&D expenditure information disclosure are found.The fifth part is combined with the previous research on R&D expenditure information disclosure of listed companies in the automobile manufacturing industry and the case analysis of Great Wall Automobile,to discuss the impact of R&D expenditure information disclosure on listed companies in the automobile manufacturing industry,and put forward some Suggestions for the optimization of China’s existing R&D expenditure information disclosure system.There are two main innovation points in this paper.First,this paper has a relatively complete and systematic research on R&D expenditure,and focuses on how to solve the specific problem of R&D expenditure information disclosure.Second,this paper takes listed companies in the automobile manufacturing industry as the research object and Great Wall Motor as the case to deeply discuss the optimization path of r&d expenditure information disclosure of listed companies in the automobile manufacturing industry,and provide the theoretical background and basis for the formulation and improvement of relevant standards. |
