Research On Information Disclosure Of R&D Expenditure Of Listed Companies In Pharmaceutical Industry

With the aggravation of the market competition,product updates fast,more and more enterprises recognize the important role of R & D projects to accelerate the speed of products on the market,improve the efficiency of product development,enhancing the market competitiveness of enterprises,and enterprise R & D management mentioned strategic height.A good R & D information disclosure enables investors to understand the R & D activities of enterprises,understand the R & D capabilities and R & D projects of enterprises,and accurately estimate and predict future performance,potential and strategic prospects of enterprises.The pharmaceutical industry is one of the industries with high research and development intensity in China.R & D is very important for the pharmaceutical industry companies,and determines the dominant share of the company in the market competition.Its R & D information disclosure has a significant impact on the company's value assessment.Under this background,to study Hisun pharmaceutical co.ltd R & D information disclosure has a certain theoretical value and practical significance.In this thesis,this paper firstly analyzes the research background of information disclosure in China,this paper puts forward research ideas and research methods,then focus on the pharmaceutical industry,to analyze and evaluate the status of China's pharmaceutical industry listed companies in R & D expenditures and disclosure;then,theory with practice,with Hisun specific sample,R & D expenditures in recent years,the current situation and the disclosure of enterprise,find the existing problems;finally,put forward specific recommendations on the problems mentioned above,in order to help the listed company to further improve the information disclosure of R & D expenditure.In a word,according to the commission on the development of disclosure requirements and users of the R & D information needs of the statistical analysis of the pharmaceutical industry R & D disclosure situation,analyzes the development of Hisun pharmaceutical disclosure problems,combined with the pharmaceutical industry with common problems exposed in the aspects of spending on research and development,and put forward the improvement suggestions,in order to make a modest research and development of information disclosure theory and practice contribution...