R&D的重要性及其信息披露方式的改进

本文以在上海证交所上市的公司为研究对象 ,以 1995 - 1999年作为研究考察区间 ,考察了我国上市公司R&D信息披露现状及R&D信息披露对我国上市公司会计信息有用性的影响。研究结果表明 ,企业对R&D信息的不当披露是导致我国上市公司会计信息有用性逐年下降的重要因素之一。在借鉴国外对R&D信息披露规范的基础上 ,我们提出了改进我国上市公司R&D信息披露的建议

The Importance of R&D and the Improvement of Its Disclosures

This paper describes the current situation of R&D information disclosure and investigates its effect on the usefulness of accounting information,based on samples selected from the companies listed in Shanghai Stock Exchange during 1995-1999.The evidence in this study indicates that the antiquated accounting rules and insufficient disclosure of R&D are major factors deteriorating the usefulness of financial statements.Given the importance of corporate research activities to capital market practitioners and researchers,and the inadequacy of public information on R&D,we propose that Chinese listed companies should abide by adequate disclosure principle on R&D information.