Research On The Problems And Countermeasures Of The Intangible Assets Information Disclosure Of Listing Corporation In China

The competition among modern enterprises is not only the traditional competition to the physical assets,but also the competition of the contemporary core competitive power of the intangible assets.The information of intangible assets is the most important kind of information that the enterprise's stakeholders pay more attention to now.At present,part of China's intangible assets information disclosure in the presence of all sorts of questions,on the one hand is due to imperfections in China's current accounting system and standards,on the other hand is the lack of research on issues related to China of intangible assets information disclosure.Therefore,inquiry of listed companies information of intangible assets in financial report disclosure situation to improve the level of the management of intangible assets of listed companies,further improve China's intangible assets accounting rules,to further establish and improve the information disclosure system of China's intangible assets.Due to the intangible assets in our country current disclosure does not fully reflect the true value,which makes the stakeholders can not complete a master of business of a true market value,and thus can not let stakeholders on the future development of the enterprise ability to make effective prediction.With the promotion of the status of intangible assets in the enterprise,the contemporary stakeholders more and more want to complete understanding of the information of the enterprise intangible assets.This paper is divided into six parts compose.The first part,through the introduction of the theoretical background and practical background,this paper intends to solve the question;at the same time,through summarized the status quo of domestic and foreign research,combing out their own research ideas.The second part: in this paper,the related concepts of intangible assets disclosure of information,the concept and content of financial reporting,the definition and principles of information disclosure,the provisions of the accounting information disclosure of intangible assets.And compared the differences of intangible assets disclosure practices at home and abroad,introduces the changes of the intangible assets information disclosure system in our country,and from the financial statements in the table and table outside the present situation of the disclosure of intangible assets information.The third part: considering the research status at home and abroad and the status quo of China's informationdisclosure of intangible assets,detailed analysis and summarize the information disclosure of intangible assets of several main problems,and analysis of causes of these problems.The fourth part: China's large-scale video site LETV as a case,a comprehensive analysis of issues related to the information disclosure of intangible assets,and get inspiration.The fifth part: according to the information disclosure of intangible assets of existing problems and reasons,from different angles of proposed methods to improve the quality of intangible assets information disclosure,and reform of information disclosure of intangible assets.The sixth part: summarize the conclusions of the research,and make prospects for future research on the information disclosure of intangible assets.The innovation of this paper is to use a variety of research methods,in order to analyze the information disclosure of intangible assets from a number of perspectives of the relevant issues,including the main: First is the combination of theoretical analysis and case analysis,through to the concept,characteristics and scope of the intangible assets,value creation and the accounting information disclosure,summarized the basic theory and analysis,lay a theoretical foundation for follow-up study.And use the case company announced the annual financial and accounting reports and related financial database,collect,sort out the sample company information disclosure of intangible assets,and carries on the information system analysis,for example is given to illustrate the problem of information disclosure of intangible assets,as well as the problems bring us enlightenment,proven company's intangible assets disclosure situation in our country.Second is the comparative study of system,through the generalizations of intangible assets accounting system at home and abroad,by using the method of comparative study,find out the commonness and individuality,analyze its advantages and disadvantages,to improve the quality of information disclosure of intangible assets in our country looking for the breach of the theory and method.Third is part in policy recommendations put forward to further increase the intensity of mandatory disclosure and regulation,and put forward the corresponding measures.