探究我国中药上市公司研发费用披露现状

本文对我国中药行业上市公司2008-2012年年报中披露的研发费用信息进行手工搜集及分析，列出了中药上市公司的研发费用披露方面的不足，同时研究也表明了上市公司研发费用披露在监管机构的有效监管下有了很大的改善，最后结合新企业会计准则就中药上市公司如何进行更好的研发费用信息披露给出了政策上的相关建议。     

信息技术行业上市公司研发费用披露探讨

本文对我国信息技术行业上市公司2003～2005年年报中所披露的研发费用信息进行分析,揭示出我国上市公司在研发费用披露方面存在的不足,并结合新会计准则就我国上市公司研发费用的披露提出一些建议。     

信息技术行业上市公司研发费用披露研究

本文对我国沪深两市信息技术行业111家上市公司2008年年报中所披露的研发费用进行了分析,指出了我国上市公司在研发费用披露方面存在的不足,并提出了完善研发费用披露的建议。     

新会计准则对我国上市公司研发费用披露影响的研究

2007年1月1日起,新的企业会计准则将在上市公司中实行。在近几年,随着我国经济快速增长,为了提高企业的核心竞争力,上市公司的研发活动也越来越多。文章拟通过对沪市A股市场的公司研发费用披露状况的调查,指出目前我国上市公司的研发费用披露中存在着披露的状况有所改善,但是大多数公司尤其是高科技公司仍然普遍没有披露;披露的形式很不规范;披露的内容过于简单的问题。文章同时探讨了新的企业会计准则将对上市公司研发费用披露产生的影响,指出了我国今后研发费用的披露应注意对资本化判定和信息披露的真实性这两个方面的监督。     

企业研发费用信息披露方式的改进

研发费用的投入与绩效成为企业乃至社会可持续发展的推进器.本文通过对我国高新技术上市公司的调查、对新<企业会计准则>实施后研发费用的披露方式及问题进行比较分析,进而提出加强我国企业研发费用信息披露内容与格式的改进措施,即强化研发费用的表内披露和表外披露,并提高研发费用披露的时效性.     

现行会计准则下研发费用的信息披露

我国上市公司有关研发费用的信息披露较之以前已经有了很大的进步,但还存在很多缺陷和不完善的地方。本文借鉴国际财务报告准则和美国财务会计准则关于研发费用的有关规定,提出我国现行会计准则下规范研发费用信息披露的设想。     

现行会计准则下研发费用的信息披露

我国上市公司有关研发费用的信息披露较之以前已经有了很大的进步,但还存在很多缺陷和不完善的地方.本文借鉴国际财务报告准则和美国财务会计准则关于研发费用的有关规定,提出我国现行会计准则下规范研发费用信息披露的设想.     

上市公司新准则实施后R＆D信息披露现状分析

随着我国经济的快速增长，R＆D活动在企业活动中的地位日益重要，人们对R＆D信息披露状况也越来越重视。2007年起我国实施了新企业会计准则，新准则对R＆D信息的处理与披露进行了修订，新准则实施后R＆D信息的披露状况如何，是人们关注的问题。本文通过对深沪1345家上市公司2007年年报及附注中所披露的R＆D费用信息进行了分析，揭示了我国其R＆D信息披露的现状，并提出了上市公司研发费用披露建议。     

研发和广告支出摊销:费用化还是资本化——来自我国制造业上市公司的经验证据

本文以上市公司为研究对象,运用计量经济模型实证研究发现,我国公司发生的研发支出具有较强的价值相关性,应该当期一定程度上予以资本化,然后分期摊销记入当期损益,而广告支出应该当期予以全部费用化。本文还估计了研发支出予以资本化后的各期摊销率,从而经验上部分支持了《无形资产》准则对符合条件的研发支出予以资本化的相关规定。本文认为,公司不仅应当披露当期确认为研发支出总额资本化和费用化的金额,而且还应适当披露每年研发项目的进展状况等,以防止公司利用研发费用资本化进行利润操纵,进而提高研发信息披露对我国上市公司会计信息的决策有用性。     

研发费用披露对企业价值的影响——基于民营高科技上市公司的实证研究

文章以民营高科技上市公司为样本,采用2008—2010年会计年度的数据对研发费用披露是否影响企业价值进行实证研究。研究发现,研发费用对企业价值的改善具有显著的促进作用,并随着研发费用披露程度的提高,其对企业价值的影响程度也逐渐加强。因此,加强和改善企业研发费用及相关信息的披露有利于促进企业价值的提高。     

信息时代的企业知识信息服务

随着信息时代的到来,知识和信息对企业的生存和发展的作用日益突出.信息将成为生产力中一个十分重要的要素.知识和信息越来越影响一个企业的生死存亡.因此,正确认识和把握企业信息服务,将是企业必须认真解决好的一个重要课题.     

Value of supply disruption information and information accuracy

In this paper, we examine the factors that influence the value of supply disruption information, investigate how information accuracy influences this value, and provide managerial suggestions to practitioners. The study is motivated by the fact that although accurate disruption information creates benefits, fully accurate disruption information may be difficult and costly to obtain. Furthermore, inaccurate disruption information can decrease the financial benefit of prior knowledge and even lead to negative performance. To perform the analysis, we adopt a newsvendor model within a single product setting where the focal firm can source from a supply network and has a given resilience capacity. The results show that information accuracy, specifically information bias and information variance, plays an important role in determining the value of disruption information. This influence varies at different levels of disruption severity and resilience capacity, and our results imply that higher amounts of resilience capacity actually may be detrimental to a firm without accurate information about a disruption's influence. Thus, for companies with a high resilience capacity, obtaining quality information is critical for effectively coping with disruptions.     

Preferences and information processing under vague information

The standard decision-theoretic model separates information and preferences. We argue that some behavioral phenomena in information processing (e.g., polarization) are closely related to this separation.We propose a model in which agents receive vague information, which they refine when they are required to make probabilistic judgments, or to take an action. By doing so, they also refine their beliefs about some traits or states (e.g., their information-processing ability), which affects their utility.     

物流纵横

我国物流业进入快速协调发展轨道，我国将加快培育发展专业物流服务企业，我国临港经济迅猛发展，五大新型物流业发展强劲，专家预测我国汽车物流需求市场前景无限。[编者按]     

高职高专信管专业信息安全人才培养研究

主要探讨高职高专院校信息管理专业对于信息安全人才的培养模式问题，文中从高职高专信管专业的特点和我国信息安全人才需求状况入手，探讨一条适合高职高专学生特点的信息安全人才培养方式。     

Efficiency and information aggregation in auctions with costly information

Consider an auction in which k identical objects are sold to n > k bidders who each have a value for one object which can have both private and common components to it. Private information concerning the common component of the object is not exogenously given, but rather endogenous and bidders face a cost to becoming informed. If the cost of information is not prohibitively high, then the equilibrium price in a uniform price auction will not aggregate private information, in contrast to the costless information case. Moreover, for a wide class of auctions if the cost of information is not prohibitively high then the objects can only be allocated in a weakly efficient sense, and then only if the equilibrium proportion of endogenously informed agents is vanishing as the economy grows. In spite of these results, it is shown that there is a mechanism for which there exist equilibria and for which (weak) efficiency is achieved as the economy grows in the face of endogenous information acquisition.Received: 6 August 2001, Accepted: 27 July 2002, JEL Classification: C72, D44, D82Financial support under NSF grant SBR-9507912 is gratefully acknowledged. I thank Valentina Bali for conversations out of which this project grew, and Larry Ausubel for a very helpful discussion of an early version of this paper at the 1998 summer meetings of the Econometric Society from which I have borrowed in structuring the exposition of the paper. I also thank Andy Postlewaite, Jeroen Swinkels, and an associate editor and anonymous referee for helpful comments and suggestions on earlier drafts.     

浅议信息技术对统计信息的影响

随着现代信息技术的发展 ,对统计信息的生产、存储方式 ,交流及管理都产生了极大影响 ,同时影响了统计信息的多样化和市场化。     

Confessions of an information worker: a critical analysis of information requirements discourse

This paper seeks to demonstrate the benefit of critical discourse analysis as a research approach for examining information systems development. Research has shown that eliciting user requirements is a critical activity of information systems development. However, the requirements phase is not only a key activity, it is highly problematic. Requirements determination is considered a process fraught with conflicting, inconsistent and competing viewpoints in which users and analysts do not share a “consensual domain,” thus barring them from reaching agreements about requirements. Therefore, analytic tools that recognize and examine requirements analysis as a polyphonic interaction hold much promise for improving requirements elicitation and analysis.Critical discourse analysis offers the tools to examine systematically the fundamental substance of requirements elicitation — interactional talk. This analysis employs sociolinguistic methods for specifying the linguistic features of different types of discourse units and the way they are tied together to create meaning, but also concerns itself with critically examining social context. In this paper requirements elicitation takes on the form of a “confessional” act where the individual verbalizes thoughts, intentions and consciousness. Findings show that during this ritual, discourse is revealed as a dialectic between two different domains of meaning, that of analyst and client. Analysts, in their official roles, propose a “frame” which conflicts with that proposed by clients during interviews. Changes in frames and deft face-saving work during interviews function to discursively produce and challenge client identities. The paper explores the tension between the frames proposed by the analyst and client during interviews which explains some of the frustrations and “gaps” which characterize this type of encounter. Issues of power inequality, identity formation, and symbolic control are presented as explanations of why competing frames are proposed and sustained while resisted by clients.