上市公司非常规无形资产信息披露及市场检验

发布时间：2018-01-03 20:22

本文关键词：上市公司非常规无形资产信息披露及市场检验　出处：《西安石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：现今，企业无形资产的结构演进已表现出如下趋势：企业无形资产的内涵与外延得到了进一步发展，资质、客户资本、人力资本等非常规无形资产开始受到越来越多的关注，但现有会计报表对该类无形资产却鲜有反映。在证券市场上，上市公司信息披露是消除投资者对投资不确定性的关键要素。信息披露不仅可以保护投资者的利益，而且可以促进资本市场的有效运行，它对于规范证券市场的良性发展起着举足轻重的作用。本文的研究目的是在对非常规无形资产进行定义研究的基础上，通过对创业板上市公司招股说明书和年度报告披露的非常规无形资产信息的挖掘，了解非常规无形资产在企业中的存续和管理状况，检验非常规无形资产与企业经营活动的互动关系。最后对上市公司非常规无形资产的信息披露和规范管理提出相关建议。本文采用实证研究法对非常规无形资产的整体披露情况及披露质量展开了调查并进行了分类分析，指出目前非常规无形资产信息披露存在范围狭窄、形式不完善、类别名称不规范、信息有用性较差、缺乏主动性等突出问题。在此基础上，，采用回归分析法和比较分析法研究非常规无形资产与企业价值之间的关系。最后，得出本文的研究结论：非常规无形资产的披露对投资者发现其价值发挥了作用。根据统计分析得出的结论分析了目前非常规无形资产信息披露存在问题的原因并提出相关的建议。
[Abstract]:Today, the structure evolution of intangible assets has shown the following trends: the connotation and denotation of intangible assets of enterprises has got further development, qualification, customer capital, human capital and other unconventional intangible assets gets more and more attention, but the existing accounting statements of the intangible assets are rarely reflected. In the securities market, listed information disclosure is the elimination of key elements of investment uncertainty. Information disclosure can not only protect the interests of investors, but also can promote the effective operation of capital market, its healthy development of the securities market regulation plays an important role.
The purpose of this paper is based on the definition of non conventional intangible assets, the gem IPO mining unconventional intangible assets information description and the disclosure of the annual report of listed companies, to understand the existence condition and the management of non conventional intangible assets in the enterprise, the interactive relationship between the inspection of non conventional intangible assets and business activities. At the end of the listed companies non routine information disclosure of the intangible assets and standardized management and puts forward relevant suggestions.
This paper adopts empirical research method of non conventional intangible assets disclosure and disclosure quality investigation and classified analysis, pointed out that the current non routine information disclosure of intangible assets in a narrow range, the form is not perfect, the class name is not standardized, the usefulness of information is poor, lack of initiative and other outstanding problems. On this basis, method and comparative analysis method to study the relationship between non conventional intangible assets and enterprise value by regression analysis. Finally, the conclusion of this article: non disclosure of intangible assets for investors to find its value play a role. According to the conclusion of the statistical analysis of the causes of non conventional intangible assets information disclosure problems and put forward relevant recommendations.

【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F273.4

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