上市公司无形资产信息披露.docVIP

上市公司无形资产信息披露 摘 要：随着时代的发展和进步，知识的重要性逐渐被凸显出来，甚至成为了影响企业未来发展可能和核心竞争力的重要因素。本文首先分析研究无形资产信息披露对于提高会计信息质量、提高企业经营业绩的重要程度。紧接着对国内无形资产信息披露的现状进行描述，然后针对现状，结合紫鑫药业实例，详细阐述了目前无形资产信息披露工作当中存在的种种问题：一是形式上的不完善，由于无形资产本身的特殊性，导致其披露的范围与计量核算方面可能存在不确定性;二是无形资产信息对外披露不充分，由于范围狭窄、信息不全，使得披露信息的可靠性、真实性和全面性很难得以保证;三是无形资产信息披露的相关性差，由于大部分会计都保持着谨慎小心的操作原则，所以一些可能没有通过交易或者无法直接证明其效益的无形资产就不会被体现在财务报表当中。最后针对各项具体问题分析讨论造成这些后果的原因。 本文主要的创新之处在于结合实证分析，详细介绍无形资产的相关概念和理论内容，具体的分析了，目前紫鑫药业在无形资产信息披露工作方面的现实情况，并且归纳出我国大部分上市公司在这方面的共性问题，以实例说明我国无形资产信息披露的问题，运用多种数据分析，讨论其披露的真实性。 关键词 无形资产;信息披露;会计信息质量 Problems and Consequences of Intangible Assets Information Disclosure of Listed Companies -- Take Zi Xin Pharmaceutical Company as an Example Abstract With the development and progress of The Times, the importance of knowledge has gradually been highlighted, and even become an important factor affecting the future development of enterprises and core competitiveness. Firstly, this paper analyzes the importance of intangible assets information disclosure for improving the quality of accounting information and business performance of enterprises. Followed by a description on the domestic present situation of the information disclosure of intangible assets, then aimed at the status quo, combined with the purple xin pharmaceutical industry as an example, expounds the current problems of intangible assets information disclosure work: one is not perfect, in the form of the due to the particularity of intangible assets themselves, and lead to the scope of the disclosure and accounting measurement uncertainty may exist; Second, the information of intangible assets is not fully disclosed to the public. Due to the narrow scope and incomplete information, it is difficult to guarantee the reliability, authenticity and comprehensiveness of the information disclosed. Third, the relevance of intangible assets information disclosure is poor. Since most accountants maintain the principll In this paper, the main innovation lies in c