The Analysis Of R&D Information Disclosure Of Pharmaceutical Industry

2016 is an important year for the developme nt of medical reform.There are constantly new regulations on the reform of pharmaceutical regulatory and pharmaceutical institutions.The listed companies in the biomedical industry are facing a series of challenges and changes.In the pharmaceutical research and development,the reform of the classification of pharmaceutical registration is initiated.Therefore,in order to adapt to the relevant policies,biomedical listed companies must adjust their pace and try to align themselves with the international and domestic synchronization,and,in the biomedical industry,R&D capacity is not only relevant to the present and future of a company,it is also an important indicator of whether a company has the potential for development,and that information users will pay great attention to it,As a good manager of the listed company,in order to show the good future development ability of the company in the annual report will be as much described as possible in this section of the annual report,building Industries and value chains with self-advantage in order to gain a greater competitive advantage will also be built on a global basis,creating greater research and development value while developing industry and value chains with self-advantage.Under this trend,this paper selects 153 enterprises from the wind database for statistical analysis of the informa tion disclosure of R&D activities,taking the biomedical industry as the starting point and selecting 153 enterprises from wind database,YUNNAN BAIYAO GROUP is one of the best in the biopharmaceutical industry,so with YUNNAN BAIYAO GROUP as a case,it uses the theory of signal transmission,the view of decision-making and the compulsory disclosure project issued by the CSRC,combined with other representative companies to compare and analyze the board report and the notes of the financial statements,the paper summarizes the status of the information disclosure of research and development expenditure of YUNNAN BAIYAO GROUP and puts forward corresponding suggestions on the corresponding problems,Thus,the advantages and disadvantages of biomedical industry in researching and developing information are analyzed and evaluated,and it is concluded that most enterprises have separately disclosed research and development Information,for the specific research and development projects with low disclosure,capitalization and cost of the non-standard,this paper proposes corresponding measures and suggestions in order to avoid shortcoming.