上市公司无形资产信息披露现状研究

Intangible Assets Disclosure by Listed Companies

由于我国上市公司无形资产信息披露制度是"有原则,无细则",制度的缺失导致上市公司以知识产权为核心的无形资产信息的披露良莠不一。研究显示,一些被政府部门认定的知识产权示范或优势的上市公司,在2008年度报告中却没有披露任何知识产权信息,而且上市公司临时报告中的无形资产信息披露也不容乐观。公众投资者对于上市公司的无形资产信息获取处于严重的不对称状态,上市公司无形资产的信息披露制度建设任重道远。

There are ＋ eneral princi les but no detailed rules＇ for intangible assets disclosure by listed companies in China The g P institutional deficiency results in intermingled good and bad cases in the disclosure of intangible assets, which center on intellectual property. Research indicates that some listed companies, regarded by the government as demonstrative or advantageous in intellectual property, failed to disclose any intellectual property information in their 2008 annual reports. Intangible assets disclosure in interim reports allows of no optimism, either. Due to grave asymmetry in public investors ＇ access to intangible assets information for listed companies, much remains to be done in institutional building in this respect.