OTC制药业上市公司研发支出会计信息披露研究
发布时间：2018-11-05 11:16
【摘要】：随着社会的发展以及人民生活水平的提高,“大健康”理念以及自我诊疗意识深入人心。伴随着日益激烈的竞争,OTC市场规模正不断发展壮大。近年来,包括强生、拜耳、葛兰素史克等外资OTC龙头企业,通过频频收购我国OTC药企抓紧扩张自己的全球业务布局,面对激烈的市场竞争和产品同质化严重问题,我国OTC制药企业开始谋求转型。研发活动是企业成长的推动力,也是判断企业价值的重要标准,有限的研发支出会计信息会导致信息不对称和逆向选择问题,这也引起了人们对研发支出会计信息披露问题的关注。本文依据证监会《公开发行证券的公司信息披露编报规则第15号》中明文规定的应披露的相关项目,通过对沪深股市2011-2015年非处方药(以下简称“OTC”)上市公司研发支出披露内容,从量化数据披露和叙述性披露两个方面归纳整理,并选取两家上市公司进行对比分析,其中量化数据涉及到董事会报告下的“研发支出”、报表附注中的“开发支出”和管理费用明细中的“研究开发费”项目金额,叙述性披露包括“划分研究阶段和开发阶段的标准”、“资本化时点”等内容。经过整理,本文发现以下问题:OTC制药业上市公司对于划分研究和开发阶段的标准以及资本化时点的确定,未结合企业自身情况加以说明;研发支出量化数据披露前后不一,自相矛盾;研发支出的会计信息披露不具有相关性等问题。经过分析是因为:准则制度约束研发支出会计信息披露行为;企业的自愿性披露行为受利益驱动;制药行业属性使企业更注重商业保密等。针对以上问题,本文将分别从财政部会计司制定准则方面、上市公司信息披露监管机构方面、以及上市公司自身这三个方面,多管齐下,提出政策方向性建议:首先,会计准则要细致研究阶段和开发阶段的划分标准,要求企业结合自身情况披露划分标准,同时也应该明确资本化时点;其次,信息披露监管机构应加强研发支出会计信息披露的监管,政府部门和审计机构等外部监管机构应严格监管企业信息披露行为,督促企业严于律己,企业自身也要提高自身的管理水平,使得内外部监管双管齐下,营造更良好的市场环境;最后,上市公司自身应加大研发支出内容的相关性披露,为报表阅读者提供更有用更紧密的会计信息。
[Abstract]:With the development of society and the improvement of people's living standard, the idea of "big health" and the consciousness of self-diagnosis and treatment are deeply rooted in people's heart. With the increasingly fierce competition, the scale of OTC market is growing. In recent years, foreign OTC leading enterprises, including Johnson, Bayer, GlaxoSmithKline, and so on, have stepped up their efforts to expand their global business layout through frequent acquisitions of China's OTC pharmaceutical companies, facing fierce market competition and serious problems of product homogeneity. OTC pharmaceutical enterprises in China began to seek transformation. R & D activities are the driving force of enterprise growth and an important criterion for judging enterprise value. Limited R & D expenditure accounting information can lead to asymmetric information and adverse selection. This also aroused people's attention to the issue of R & D expenditure accounting information disclosure. This article is based on the relevant items that should be disclosed in accordance with the rules of the Securities Regulatory Commission on the Disclosure of Corporate Information of publicly issued Securities, No. 15. Through the disclosure of R & D expenditure of over-the-counter drugs ("OTC") listed companies in the Shanghai and Shenzhen stock markets from 2011-2015 to 2015, this paper summarizes and collates the contents of R & D expenditure of listed companies from quantitative data disclosure and narrative disclosure, and selects two listed companies for comparative analysis. The quantitative data relate to the "R & D expenditure" in the report of the Board of Directors, the "development expenditure" in the notes to the statement and the amount of the "R & D fee" project in the details of the management expenses. Narrative disclosure includes the criteria of dividing the stage of research and development and the point of capitalization. After finishing, this paper finds the following problems: OTC pharmaceutical industry listed companies for the division of research and development stage criteria and capitalization of the determination of time points, not combined with the enterprise itself to explain; The disclosure of quantitative data of R & D expenditure is inconsistent and contradictory, and the disclosure of accounting information of R & D expenditure is not relevant. The reason is that the standard system restricts the behavior of disclosure of accounting information of R & D expenditure; the voluntary disclosure of enterprises is driven by interests; and the attributes of pharmaceutical industry make enterprises pay more attention to business secrecy and so on. In view of the above problems, this paper will put forward the policy direction suggestion from three aspects of the accounting department of the Ministry of Finance, the information disclosure regulatory agency of listed companies and the listed companies themselves: first of all, Accounting standards should study the classification standard of stage and development stage, require enterprises to disclose the classification standard according to their own situation, at the same time, we should make clear the time point of capitalization. Secondly, information disclosure regulators should strengthen the supervision of accounting information disclosure for R & D expenditures, and external regulators, such as government departments and audit agencies, should strictly supervise the disclosure of enterprise information and urge enterprises to be strict with their own laws. Enterprises themselves should also improve their own management level, so as to create a better market environment through both internal and external supervision. Finally, the listed companies themselves should increase the disclosure of the content of R & D expenditure, and provide more useful and closer accounting information for the readers.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7
[Abstract]:With the development of society and the improvement of people's living standard, the idea of "big health" and the consciousness of self-diagnosis and treatment are deeply rooted in people's heart. With the increasingly fierce competition, the scale of OTC market is growing. In recent years, foreign OTC leading enterprises, including Johnson, Bayer, GlaxoSmithKline, and so on, have stepped up their efforts to expand their global business layout through frequent acquisitions of China's OTC pharmaceutical companies, facing fierce market competition and serious problems of product homogeneity. OTC pharmaceutical enterprises in China began to seek transformation. R & D activities are the driving force of enterprise growth and an important criterion for judging enterprise value. Limited R & D expenditure accounting information can lead to asymmetric information and adverse selection. This also aroused people's attention to the issue of R & D expenditure accounting information disclosure. This article is based on the relevant items that should be disclosed in accordance with the rules of the Securities Regulatory Commission on the Disclosure of Corporate Information of publicly issued Securities, No. 15. Through the disclosure of R & D expenditure of over-the-counter drugs ("OTC") listed companies in the Shanghai and Shenzhen stock markets from 2011-2015 to 2015, this paper summarizes and collates the contents of R & D expenditure of listed companies from quantitative data disclosure and narrative disclosure, and selects two listed companies for comparative analysis. The quantitative data relate to the "R & D expenditure" in the report of the Board of Directors, the "development expenditure" in the notes to the statement and the amount of the "R & D fee" project in the details of the management expenses. Narrative disclosure includes the criteria of dividing the stage of research and development and the point of capitalization. After finishing, this paper finds the following problems: OTC pharmaceutical industry listed companies for the division of research and development stage criteria and capitalization of the determination of time points, not combined with the enterprise itself to explain; The disclosure of quantitative data of R & D expenditure is inconsistent and contradictory, and the disclosure of accounting information of R & D expenditure is not relevant. The reason is that the standard system restricts the behavior of disclosure of accounting information of R & D expenditure; the voluntary disclosure of enterprises is driven by interests; and the attributes of pharmaceutical industry make enterprises pay more attention to business secrecy and so on. In view of the above problems, this paper will put forward the policy direction suggestion from three aspects of the accounting department of the Ministry of Finance, the information disclosure regulatory agency of listed companies and the listed companies themselves: first of all, Accounting standards should study the classification standard of stage and development stage, require enterprises to disclose the classification standard according to their own situation, at the same time, we should make clear the time point of capitalization. Secondly, information disclosure regulators should strengthen the supervision of accounting information disclosure for R & D expenditures, and external regulators, such as government departments and audit agencies, should strictly supervise the disclosure of enterprise information and urge enterprises to be strict with their own laws. Enterprises themselves should also improve their own management level, so as to create a better market environment through both internal and external supervision. Finally, the listed companies themselves should increase the disclosure of the content of R & D expenditure, and provide more useful and closer accounting information for the readers.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7
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