论创业板上市公司财务报表的改进

A Method to Improve the Financial Statement of a Public Company on the Growth Enterprise Market

创业板市场主要为高科技企业和高成长性的中小企业而设立。这些企业的共同特点是研发费用非常高 ,而且在公司中起着举足轻重的作用。销记法处理容易引起使用者的误解 ,而且容易导致管理层的短期行为。但若当项目通过技术可行性测试后 ,将费用资本化 ,并暂以非核心资产反映 ,则能很好地解决上述问题 。

This paper presents a method to improve the financial statement of a public company on the growth enterprise market. As you known, R&D expense ,which is very high , plays an important role in a public company on the growth enterprise market. If a company makes R&D costs expensed, short-term but not long-term benefits will be emphasized by the company's managers. I believe, when technology feasible tests passed, there will be a lot of benefits by making R&D expense capitalized and writing it to 'non-core assets'. Using this method, we must make some changes in the process of financial statement , and this will be discussed in the paper.