中国建设银行智力资本信息披露问题研究

发布时间：2018-05-14 17:39

本文选题：智力资本 + 会计信息披露　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：进入21世纪,知识成为时代的风向标,人才是基础,技术是支撑,由这三者组成了知识经济时代,而智力资本在经济发展过程中起到的作用越来越大。在社会主义市场经济具有主体地位的企业如何在新的经济发展环境下抓住智力资本的助力,使其成为本企业在价值创造中的推动力,促使企业战略的形成,企业为了长期的快速健康发展,增强竞争力是最重要的手段。通过一些学者的研究,发现智力资本信息披露的多少,决定了上市公司对股价预测的准确性。但是,在现有的财务会计体系下,企业无法准确的评价智力资本的价值,并且对于智力资本信息披露的研究很少,所以,对于智力资本信息披露的研究已经成为了一个非常迫切的问题。本文以此为研究背景,对于中国建设银行的智力资本信息披露进行了数据收集和研究,提出了一些对于建设银行智力资本信息披露的一些观点和看法,以期对于建设银行的发展提供一些帮助,也能够为对于商业银行智力资本会计信息披露的研究做出一些贡献。本文在智力资本会计进行研究的基础上,首先对本文的研究背景及目的意义、国内外的研究状况、主要研究内容和研究方法进行了介绍。第二部分介绍了智力资本及会计信息披露的相关理论基础：智力资本的内涵、特征及构成,会计信息披露的特征与动机。第三部分主要是对于中国建设银行智力资本信息披露的现状、问题及原因进行了分析。第四部分总结发达国家企业智力资本信息披露的经验和借鉴。第五部分根据中国建设银行智力资本会计信息披露中存在的一些不足提出了一些针对性的对策。
[Abstract]:In the 21st century, knowledge becomes the vane of the times, talent is the foundation and technology is the support. These three constitute the era of knowledge economy, and the intellectual capital plays a more and more important role in the process of economic development. How to grasp the help of intellectual capital in the new economic development environment in order to make the enterprises become the driving force in the value creation and promote the formation of the enterprise strategy, in the socialist market economy with the dominant position of the enterprises, how to seize the help of intellectual capital in the new economic development environment, For long-term rapid and healthy development, enhancing competitiveness is the most important means. Through some scholars' research, it is found that the amount of intellectual capital information disclosure determines the accuracy of stock price prediction of listed companies. However, under the current financial accounting system, enterprises can not accurately evaluate the value of intellectual capital, and there is little research on the disclosure of intellectual capital information, so, The research on information disclosure of intellectual capital has become a very urgent problem. Based on this background, this paper makes a data collection and research on the information disclosure of intellectual capital of China Construction Bank, and puts forward some viewpoints and views on the information disclosure of intellectual capital of China Construction Bank. In order to provide some help for the development of China Construction Bank, it can also make some contributions to the research of the intellectual capital accounting information disclosure of commercial banks. Based on the research of intellectual capital accounting, this paper first introduces the background and purpose of this paper, the research situation at home and abroad, the main research content and research methods. The second part introduces the theoretical basis of intellectual capital and accounting information disclosure: the connotation, characteristics and composition of intellectual capital, the characteristics and motivation of accounting information disclosure. The third part mainly analyzes the current situation, problems and reasons of intellectual capital disclosure of China Construction Bank. The fourth part summarizes the experience and reference of intellectual capital disclosure in developed countries. The fifth part puts forward some countermeasures according to the shortcomings in the disclosure of intellectual capital accounting information of China Construction Bank.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.33

【相似文献】