Current Status Of Domestic High-tech Industries And Research And Development Expenses Of Intangible Assets

High-tech industry, as the strategic leading industry of the national economy, is animportant force to promote the transformation of economic development patterns and theadjustment of industrial structure. The national "twelfth five-year" science and technologydevelopment planning emphasize that, to accelerate the transformation of economicdevelopment patterns as the main line, to enhance the ability of innovation of science andtechnology, and to promote high-tech industry development in an important position, is theobjective request to achieve sound and rapid economic and social development. Chinesehigh-tech industry, in order to adapt to the requirements of knowledge intensive economyand the regularity of market competition, how to effectively increase R&D investment,vigorously develop the innovation ability, form their own core competitiveness, hasbecome a new task endowed by the times.In the current study, few scholars have considered the influence of different trade onintangible assets. Due to the difference in market environment and enterprise scale, thesub-trade analysis and research of intangible assets and R&D expenses has strongerrealistic significance.The content of this paper is the status quo of Chinese high-tech industry on intangibleassets R&D expenses. Intangible assets and R&D expenses as the research object, thehigh-tech industry as the carrier, focusing on using annual report data of listed companiesof the high-tech industry in China from2008to2012, processing data effectively ofintangible assets and R&D expenses in five trades of high-tech industry (including aviationaircraft manufacturing, electronics manufacturing, information technology, pharmaceuticalmanufacturing, medical equipment and instrumentation manufacturing), from the threeangles of the structure of the intangible assets, the investment efficiency and outputefficiency of R&D expenses, combined with statistical data and industry developmentpresent situation, analyzing each trade one by one, further summarizing and integrating theresults, trying to learn more about the current development situation of Chinese high-techindustry of intangible assets and R&D expenses, digging out the potential problems andput forward corresponding countermeasures and suggestions.After the analysis, the paper obtained the following conclusions: information disclosure onintangible assets and R&D expenses is not standardized; intangible assets structure isirrational; R&D output efficiency is too low; each trade of high-tech industry has notformed respective characteristic. Aiming at these problems, the author puts forward thecountermeasures and suggestions as follows: standardize information disclosure system ofintangible assets and R&D expenses; enhance enterprise’s degree of attention to intangibleassets R&D activities and improve output efficiency; strengthen government policies’favoring for the independent innovation capability of high-tech industry.