CAJ | 학술논문

技术创新作为企业的核心竞争力，其信息披露对投资者决策具有重要的参考价值。依据技术创新相关理论和我国上市公司的信息披露实践，构建技术创新信息内容框架体系，包括创新支出、创新融资、知识类无形资产、创新产出或效益和创新激励分配等，并进一步构造技术创新信息披露指数，对我国信息技术业上市公司技术创新信息的披露状况进行定量评价发现，我国上市公司技术创新信息披露状况较新准则实施前有较大改善，但仍存在重形式轻实质、自愿披露积极性不高等问题。
기술창신작위기업적핵심경쟁력，기신식피로대투자자결책구유중요적삼고개치。의거기술창신상관이론화아국상시공사적신식피로실천，구건기술창신신식내용광가체계，포괄창신지출、창신융자、지식류무형자산、창신산출혹효익화창신격려분배등，병진일보구조기술창신신식피로지수，대아국신식기술업상시공사기술창신신식적피로상황진행정량평개발현，아국상시공사기술창신신식피로상황교신준칙실시전유교대개선，단잉존재중형식경실질、자원피로적겁성불고등문제。
As the core competence of enterprises,information disclosure of technological innovation provides an important reference for investors’decision-making.Based on technological innovation theory and Chinese listed companies’practice of information disclosure,this thesis constructs an information content framework of technological innovation,including innovative expenditure,innovation financing,intangible assets （such as knowledge）,innovative efficiency,innovation incentive allocation,and disclosure index.The quantitative evaluation on information disclosure of Chinese listed companies in IT industry shows that the situation has been greatly improved,and there are some problems such as ignorance of information contents and low enthusiasm.