我国上市公司R&D费用披露研究——基于新准则实施后的上市公司信息披露调查

A Study on the Information Disclosure of R&D in China's Listed Companies——Based on the Information Disclosure Investigation of Listed Companies after the Implementation of the New Accounting Standard

企业会计准则对企业R＆D信息披露提出了新的要求。以深市上市公司为研究对象，对上市公司2007～2008年的R＆D信息披露普遍程度、披露方式以及披露的规范性等方面进行调查研究，结果发现，新准则实施后上市公司的R＆D信息披露状况有了明显改进，但仍然存在着披露比例不高、披露方式不规范等问题。在分析问题成因的基础上，提出改进R＆D信息披露的建议。

The new accounting standard puts forward higher request on R＆D information disclosure of companies. The paper takes listed companies in Shenzhen as study objects, and makes an investigation on the degree, pattern and the normalization of R＆D information disclosure from 2007 to 2008. Rhe results show that R＆D information disclosure has improved significantly after the implementation of the new accounting standard, but problems like low proportion of information disclosure or the abnormal information disclosure patterns stili exist. The authors, therefore, proposes some suggestions on improving the information disclosure of R＆D based on analyzing the causes of the problems.