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Research On Intellectual Property Information Disclosure Of High-Hech Companies

Posted on:2013-05-24Degree:MasterType:Thesis
Country:ChinaCandidate:Z F RenFull Text:PDF
GTID:2249330395484577Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of knowledge economy, the intellectual property rights becomes more important in enterprise especially in the high and new technology enterprise development and economic growth, its quality gradually is an important symbol to measure the core competitiveness of enterprises.Therefore, the capital market puts forward to intellectual property information disclosure. Full and effective intellectual property information disclosure,which the enterprise can contribute to their show in our own strength, and improve its financing ability; for the investors, which can reduce the intellectual property rights unbalanced distribution of information, increase the capital market transparency, which is helpful for its make the right decisions, realize social resources effectively configuration. Therefore, high and new technology enterprise intellectual property information disclosure research has certain practical significance.In this paper,we use the literature analysis and case study method to analyse the domestic and foreign relevant research, and on the basis of related to the theoretical basis and system foundation to construct intellectual property information disclosure theory frame and realize the path of the intellectual property rights in the information disclosure system, and combination of case analysis, from the information users and information suppliers to put forward some suggestions.This paper includes five parts:In the first part, this paper introduces the background, the purpose and meaning, review the present situation of the research at home and abroad in this paper, illustrate the research ideas, content and method, point out the novelty; The second part introduces the information disclosure of intellectual property rights related to the concept, theoretical foundation and system basis; The third part introduces intellectual property information disclosure of the target, information quality requirements, the principle of disclosure and shall disclose what kind of intellectual property information a series of problems in study, constructed the theoretical framework of intellectual property information disclosure; The fourth part is how to realize effective disclosure of exploration. Include intellectual property information disclosure, the way of the report and information disclosure model selection of the safeguard mechanism; The fifth part, the Beijing north of the science and technology stock company as a sample, which will the research results of the combination of case analysis.At present, our country has not yet issued special files on intellectual property information disclosure conduct standardized. Although there are parts of the knowledge intensive enterprise which want to establish good image or low the cost of capital needs, began to actively of intellectual property information disclosure. But the market is still in the disclosure of intellectual property information of spontaneous stage, the overall level is not high, the content of the disclosure is limited, and it is not standard format. This article build a more perfect intellectual property information disclosure system, whether to development of intellectual property information disclosure theory or high and new technology enterprise intellectual property information disclosure practices have certain innovation significance.
Keywords/Search Tags:High and new technology enterprise, Intellectual property Informationdisclosure, Disclosure system, Disclosure framework
PDF Full Text Request
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