中美企业创新行为信息披露比较研究

Comparative Study for Information Disclosure of Sino-US Enterprise Innovation Behavior

摘要:

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。

Abstract:

Under the background of innovation strategy, information disclosure of enterprise innovation behavior become more and more significant influence on financial reporting. Compared with information disclosure of enterprise innovation behavior in China, the United States relevant laws and regulations is relatively perfect, the consciousness of information disclosure is stronger, a high degree of voluntary information disclosure. What the direction of improvement of the corporate innovation behavior disclosure in our country is to 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 innovation behavior, increase mandatory information disclosure content of enterprise innovation behavior, standardize and strengthen supervision the voluntary information disclosure content of enterprise innovation behavior.