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论上市公司研发支出披露政策的隐性选择

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摘要 本文就上市公司研发支出披露政策的隐性选择进行了详细地探讨。首先针对研发支出会计政策理论进行了阐述,然后2007-2011年沪深两市医药制造业类上市公司为例进行探究,最后针对我国上市公司在研发支出披露提出了一些建议以及意见。
出处 《中外企业家》 2014年第4期69-70,共2页 Chinese and Foreign Entrepreneurs
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