Research On The Information Disclosure Of Aier Eye Hospital Company Intellectual Capital Issues And Its Improvement

With the "new normal" of deepening China's economy,the financial department has issued a series of information disclosure standards for listed companies,and it is particularly urgent to continuously improve and promote information disclosure of intellectual capital.There is relatively little research on the information disclosure of intellectual capital in China's medical industry,and it is urgent to establish a reasonable disclosure model to convey relevant information to the outside world objectively and truly.This article,which is based on the current situation of the Aier's ophthalmic intelligence information disclosure.and supported by the existing information asymmetry,signal transmission and stakeholder theories.Aier's ophthalmic intellectual capital information is exhaustively detailed and summary through literature review,case analysis,in-depth interviews and other methods.Firstly,it introduces the research status of intellectual capital information disclosure at home and abroad,reviews the domestic and foreign literature,and summarizes concepts and theories of intellectual capital information disclosure.Then,using the form of case introduction,it describes the basic situation of Aier ophthalmology,the composition of ophthalmic intellectual capital,and the manifestation,distribution,and change of Aier's ophthalmic intellectual capital information,combined with the speciality of intellectual capital in the medical industry.Using the horizontal analysis method and vertical analysis method to score information on the intellectual capital of the medical industry,to determine the problem of the information disclosure in the current ophthalmic intellectual capital.The research results tell us that the information disclosure of Aier's ophthalmic intellectual capital has existed,but the disclosed indicators are incomplete,inaccurate,and unreliable.The disclosure of intellectual capital information has failed to achieve effectiveness.In order to ensure the completeness,accuracy and reliability of information disclosure of intellectual capital,and in light of the causes on the problem,a comprehensive system of indicators for the disclosure of intellectual capital is the mainstay,and perfect recommendations are made one by one.Finally,the author summarizes the experience of the information disclosure of Aier ophthalmology and provides some inspirations for information disclosure of intellectual capital in the medical industry.