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通信及相关设备制造业身处技术密集型行业,研发和创新能力一向被视为其竞争力的核心要素,为了能够在知识产权和标准方面实现技术领先,R&D支出投入相对较多。本文结合通信及相关设备制造业上市公司2007——2009年对外公布的财务报告,分析了R&D支出会计信息披露存在的问题,认为目前上市公司R&D支出信息披露不充分,不利于真实反映企业的资产价值和当期收益,亟需对其进行规范,就此提出了改进意见。
R & D and innovation capabilities have always been seen as a core element of their competitiveness in the technology-intensive industries of communications and related equipment manufacturing. R & D expenditures are relatively high in order to achieve technological leadership in intellectual property and standards. Based on the financial reports released by listed companies in communications and related equipment manufacturing industry from 2007 to 2009, this paper analyzes the problems existing in accounting information disclosure of R & D expenditure, and considers that the disclosure of R & D expenditure information of listed companies is not sufficient at present, which is unfavorable to the true reflection of the assets Value and current income, it is urgent to regulate them, put forward suggestions for improvement.