The Analysis Of R&D Information Disclosure Of Computer Industry

R&D information is an important reference index to measure the intrinsic value of the enterprise and its development potential. At present, our country is in a critical period of industrial restructuring. The "new normal" means that the economic structure is constantly improved, the economy is increasingly driven by innovation instead of input and investment. For building an innovative country, our country several years continued to encourage research and development activities, especially in the high tech industry. According to funding for the national statistical bulletin of science and technology by National Bureau of Statistics, our science and technology funds continued growth in 2013. National finance technology spending has steadily increased, research and experimental development (R&D) funding intensity for the first time exceeded 2%. These all reflect the importance of R&D investment. Recent years, although a lot of scholars have researched the input-output efficiency of R&D, accounting treatment, impact on the company’s market capitalization, performance evaluation, etc. but few scholars study whether it is full disclosure, or the disclosure format is standardized. In the current study, few scholars have considered the influence of different trade. Because of the different market environment and enterprise scales, we should analysis and research the expenses sub-trade.Content of this paper is the status quo of Chinese computer industry research and development expenses. To the disclosure of R&D expenses in computer companies for the research object, the computer industry as the carrier, selecting the 2011-2013 annual report of the data of the computer industry companies, they are all analyzed. From the three angles of changes in the number, the detail of disclosure format, the detail of disclosure extent, compared with American and other countries companies, combined with China’s relevant regulations and the case of a company, and analyzed, and the results for further consolidation and integration, trying to learn more about the current situation of R&D spending disclosures for the problems identified, put forward specific recommendationsThe analysis revealed that the number of companies listed companies in China R&D spending increased year by year, disclosure of convergence approach, gradually standardized format content quality has improved; there are also many problems, such as the amount of disclosure is inconsistent caliber R&D spending, the cost of abnormal growth and did not explain the reason, the lack of detailed subjects R & D spending and regulatory integrity. In a separate analysis of the computer industry, it was found in the computer industry and the ratio of R&D spending amounts are higher than other industries, but there are still many problems: such as to divide the research stage and development stage signs of a detailed description of the like before and after the disclosure of the amount of conflict.After analysis, the following conclusions:the disclosure of R&D expenses information is attributing more attention, some companies can show the R&D expenditure, results achieved, capitalization and expensing of proportion, and so on. But also lots of companies didn’t publish it accordance with the relevant provisions. This may lead to financial fraud, and it is not conducive to oversight the R&D information by public. Besides, it may reduce the efficiency of its funds.To solve these problems, the author from the institutional and practical and feasible recommendations are made:specification R&D expenses of information disclosure system: specifically include criteria for the classification disclose the amount of R&D spending caliber unified, standardized research stage and development stage of the research and development expenditure subjects presented separately in the financial statements, the normative content and R&D spending to disclose details of subjects; the same should establish a continuous dynamic of R & D expenditure information disclosure system, improve the implementation of the quality of corporate accounting standards, strengthen the supervision of R&D expenditure information disclosure.