对创业板上市公司无形资产信息披露问题的探讨

无形资产对于创业板上市公司的价值提升和获利能力增强具有重大影响,报表使用人非常关注创业板上市公司无形资产信息的披露。当前,我国创业板市场的无形资产信息披露存在着披露范围狭窄、披露内容不清、信息零散等问题。造成这些问题的原因是无形资产的不确定性、现行准则规定的限制等。推动创业板上市公司无形资产信息披露的改进,需要修订相关规定、完善披露形式、健全内部管理及加强外部监管等,使其更准确地反映企业价值。

Information Disclosure on Intangible Assets of Listed Companies on Growth Enterprises Market

Intangible assets are very important for listed companies on GEM to enhance values and increase profits.The accounting reporters pay more attention to disclosing intangible assets of listed companies on GEM.In current situation,there are some problems in information disclosure on intangible assets of listed companies on GEM due to uncertainty of intangible assets and limitation of present regulations,such as limited range,unclear content,and scattered information.We should change the situation by revising related regulations,improving disclosure way,and establishing perfect internal management and external supervision to reflect enterprise value.