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制药业企业研发支出资本化问题研究 被引量:8
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作者 陈霞 许松涛 《会计之友》 北大核心 2017年第22期17-20,共4页
制药业企业研发支出资本化的核心问题在于如何划分研究阶段与开发阶段。文章在分析制药业企业研发强度与风险特征的基础上,以我国A股制药业上市公司为样本,发现我国现有制药业企业在具体研发资本化标准方面存在较大的差异,从而使研发会... 制药业企业研发支出资本化的核心问题在于如何划分研究阶段与开发阶段。文章在分析制药业企业研发强度与风险特征的基础上,以我国A股制药业上市公司为样本,发现我国现有制药业企业在具体研发资本化标准方面存在较大的差异,从而使研发会计信息缺乏可比性。进一步根据资产定义与研发支出资本化的会计理论,通过演绎推理与研发风险特征比较发现需要经过临床分期的研发项目,其开发阶段的起点应界定在临床Ⅲ期;不需经过临床分期的研发项目,起点应界定为完成临床试验后;不需进行临床试验的项发项目,则起点应界定为中试完成后。 展开更多
关键词 制药业企业 研发支出 资本化 开发阶段 会计准则
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The comprehensive influence of firm-level factors on drug product internationalization of Chinese pharmaceutical firms 被引量:1
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作者 Xianghong Lin Hao Hu +3 位作者 Yi Liu Xiaodong Guan Jiafang Song Luwen Shi 《Journal of Chinese Pharmaceutical Sciences》 CAS CSCD 2018年第3期209-214,共6页
Drug product internationalization(DPI) can be affected by multiple firm-level factors. However, existing studies mainly focus on a single or several factors and the deviation generated by the factors' effects on ea... Drug product internationalization(DPI) can be affected by multiple firm-level factors. However, existing studies mainly focus on a single or several factors and the deviation generated by the factors' effects on each other has been neglected. We aimed to study the comprehensive influences of firm-level factors on Chinese pharmaceutical firms that chose the DPI mode. Student's t tests and Chi Square tests were used to explore the differences between firms with or without DPI modes. Then, logistic regression analysis was used to explore the comprehensive impacts of these 16 variables. Through empirical research, we found the factors influencing the DPI mode of Chinese pharmaceutical enterprises and the firm-level factors that influenced DPI mode selection. This study showed that the capacity of enterprise's innovation and knowledge absorption were related to the mode selection. Moreover, the education of the top management team significantly contributed to the DPI mode selection of pharmaceutical firms. This study also provided theoretical and empirical evidence for pharmaceutical enterprises when choosing their DPI mode. The internationalization of Chinese pharmaceutical firms remained at the early stage. However, the internationalization of drug products from China would affect the international pharmaceutical supply in the long term. 展开更多
关键词 Drug product intemationalization Chinese pharmaceutical firms Firm-level factors Comprehensive influence
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