Research On Improvement Of Information Disclosure Of Research And Development Expenditure Of HZ Pharmaceutical

With the development of China's economy,market competition has become increasingly fierce.In order to improve market competitiveness,listed companies in China are also increasing their R&D investment.At the same time,the general public pays more attention to the disclosure of corporate R&D expenditure information to assess the value and potential of the company.The disclosure of research and development expenditures not only reflects the technological innovation and market competitiveness of a company,but also conveys the basic situation of the company's research and development drugs,the progress of research and development projects and potential profitability to the public and the market.In 2006,after China promulgated the "Enterprise Accounting Standards No.6-Intangible Assets",accounting information users also have higher requirements for corporate R&D expenditure information disclosure.China's pharmaceutical industry is paying more and more attention to independent research and development,and its R&D investment and innovation capability determine its position in the pharmaceutical market.R&D information disclosure is beneficial to both companies and information users.Fully standardized R&D expenditure information disclosure allows investors to better understand corporate R&D projects and R&D capabilities,and more accurately assess the company's potential and value.In this context,HZ Pharmaceutical is taken as an example to study the information disclosure of R&D expenditures of pharmaceutical industry enterprises,and corresponding countermeasures and suggestions are proposed.This paper combines the theory and case study method,combined with the case of HZ Pharmaceutical to analyze the status quo and existing problems of R&D expenditure information disclosure,and put forward targeted suggestions.Through the study of this case,we further expand the recommendations for information disclosure on R&D expenditures in the pharmaceutical industry.This paper first introduces the research background and research significance,research methods and research contents,as well as a review of relevant literature research at home and abroad.Secondly,based on the definition of R&D expenditure,it introduces the relevant theory and accounting treatment of research expenditure information disclosure;The characteristics of R&D expenditures were studied.The relevant regulations and status quo of R&D expenditure information disclosure in the pharmaceutical industry were studied.Then,the case analysis method was used to analyze the research status of HZ Pharmaceutical R&D expenditure information disclosure and put forward targeted suggestions.Finally,HZ Pharmaceuticals expanded to Effective disclosure of information on R&D expenditures across the pharmaceutical industry.Through a case study of HZ Pharmaceutical,this paper finds that there are some common problems in the disclosure of R&D expenditures of listed companies in China's pharmaceutical industry,such as incomplete information disclosure,insufficient attention to abnormal changes in R&D expenditures,and unclear data relationship.In order to further improve the R&D information disclosure of HZ Pharmaceuticals and the entire pharmaceutical industry,it is necessary to standardize the R&D information disclosure system,improve the quality of R&D information disclosure and strengthen the supervision of R&D expenditure.