摘要
研究与开发支出信息披露质量的提高,有利于信息使用者充分了解公司现状与未来发展潜力。目前我国针对研发支出信息披露的准则规范正逐步发展与完善,但在实务中仍存在着难以避免的问题。依据2008年至2011年财务报表附注披露的相关信息,揭示了研究与开发支出信息披露不全面、不规范、信息失真等问题,进而提出相应改进措施。
Improving the quality of information disclosure of research and development expenditure is beneficial to information users for them to understand the current situation and future development potential of companies. Currently, the standard and criterion of R＆D expenditure are in progressive development and improvement. Based on the related information of the notes attached to Financial Statements from 2008 to 2011, this paper reveals the problem of R＆D expenditure, including insufficient information disclosure, lack of standardization and information distortion. Then the improvement measures are proposed.
出处
《石家庄经济学院学报》
2013年第1期54-56,70,共4页
Journal of Shijiazhuang University of Economics
关键词
研究与开发支出
信息披露
披露方式
research and development expenditure
information disclosure
disclosure quality
