科技管理研究
科技管理研究
과기관리연구
SCIENCE AND TECHNOLOGY MANAGEMENT RESEARCH
2015年
16期
215-219
,共5页
企业创新行为%强制性信息披露%自愿性信息披露%中美比较
企業創新行為%彊製性信息披露%自願性信息披露%中美比較
기업창신행위%강제성신식피로%자원성신식피로%중미비교
enterprise innovation behavior%compelled information disclosure%voluntary information disclosure%Sino -US comparison
创新战略背景下企业创新行为信息披露对财务报告影响越来越显著。与我国企业创新行为信息披露相比，美国相关法律法规较为完善，信息披露意识强，自愿性信息披露程度高。适应经济增长方式由投资驱动向创新驱动转型的需要，完善企业创新行为信息披露政策法规、增加企业创新行为强制性信息披露内容、规范企业创新行为自愿性信息披露内容并加强监管是我国企业创新行为信息披露改进的方向。
創新戰略揹景下企業創新行為信息披露對財務報告影響越來越顯著。與我國企業創新行為信息披露相比，美國相關法律法規較為完善，信息披露意識彊，自願性信息披露程度高。適應經濟增長方式由投資驅動嚮創新驅動轉型的需要，完善企業創新行為信息披露政策法規、增加企業創新行為彊製性信息披露內容、規範企業創新行為自願性信息披露內容併加彊鑑管是我國企業創新行為信息披露改進的方嚮。
창신전략배경하기업창신행위신식피로대재무보고영향월래월현저。여아국기업창신행위신식피로상비，미국상관법율법규교위완선，신식피로의식강，자원성신식피로정도고。괄응경제증장방식유투자구동향창신구동전형적수요，완선기업창신행위신식피로정책법규、증가기업창신행위강제성신식피로내용、규범기업창신행위자원성신식피로내용병가강감관시아국기업창신행위신식피로개진적방향。
Under the background of innovation strategy,information disclosure of enterprise innovation behavior has im-posed more and more significant influence on financial reporting.Compared with information disclosure of enterprise innova-tion behavior in China,the relevant laws and regulations in the United States are much better;the consciousness of informa-tion disclosure is stronger;there is a high degree of voluntary information disclosure.In order to improve the corporate inno-vation behavior disclosure in our country,we should adapt to the economic growth pattern by the need of transformation from investment -driven to innovation -driven,improve the policies and regulations on information disclosure of enterprise inno-vation behavior,increase compelled information disclosure content of enterprise innovation behavior,standardize the volun-tary information disclosure content of enterprise innovation behavior,and strengthen the supervision.
