改革
改革
개혁
Reform
2013年
8期
116~123
,共null页
创业板 上市公司无形资产 创业板信息披露
創業闆 上市公司無形資產 創業闆信息披露
창업판 상시공사무형자산 창업판신식피로
ChiNext, listed companies intangible assets, ChiNext information disclosure
以2009-2012年中国创业板上市公司为研究对象，基于常规与非常规无形资产的分类，挖掘招股说明书和年度报告中相关（资产负债）表内和表外信息，建立指标体系综合评价公司无形资产首次披露与持续披露情况，探索披露的总体差异与行业差异。结果表明：创业板公司无形资产首次信息披露水平逐年提升并高于逐年趋同的持续披露水平；首次披露中表内披露水平更高，持续披露中非常规无形资产表外披露水平更高：制造业无形资产信息披露水平最高，农、林、牧、渔等行业更重视无形资产表外披露。
以2009-2012年中國創業闆上市公司為研究對象，基于常規與非常規無形資產的分類，挖掘招股說明書和年度報告中相關（資產負債）錶內和錶外信息，建立指標體繫綜閤評價公司無形資產首次披露與持續披露情況，探索披露的總體差異與行業差異。結果錶明：創業闆公司無形資產首次信息披露水平逐年提升併高于逐年趨同的持續披露水平；首次披露中錶內披露水平更高，持續披露中非常規無形資產錶外披露水平更高：製造業無形資產信息披露水平最高，農、林、牧、漁等行業更重視無形資產錶外披露。
이2009-2012년중국창업판상시공사위연구대상，기우상규여비상규무형자산적분류，알굴초고설명서화년도보고중상관（자산부채）표내화표외신식，건립지표체계종합평개공사무형자산수차피로여지속피로정황，탐색피로적총체차이여행업차이。결과표명：창업판공사무형자산수차신식피로수평축년제승병고우축년추동적지속피로수평；수차피로중표내피로수평경고，지속피로중비상규무형자산표외피로수평경고：제조업무형자산신식피로수평최고，농、림、목、어등행업경중시무형자산표외피로。
This paper studies ChiNext companies from 2009 to 2012 combining with classical and non-classical intangible assets, collecting information from and off balance sheets via prospectus and annual reports, then constructing index system to evaluate initial and continuing intangible assets disclosure, and investigating overall and industrial differences. The results suggest that ChiNext listed companies＇ intangible assets initial disclosure has improved year by year and been better than the continuing disclosure which maintains a stable level. Initial disclosure in sheet is better, while non-classical intangible assets disclosure off sheet is better in continuing disclosure. Intangible assets disclosure of manufacturing industry is best, and other industries such as farming, forestry, animal husbandry, and fishing industry attach more importance to disclosure off sheet.
