Construction And Application Of Information Disclosure System For Innovation Behavior In Manufacturing Annual Report

Manufacturing is not only the leading industry of my country’s national economy,but also an important area of supply-side structural reform.Therefore,high-quality manufacturing is a prerequisite for high-quality economic development in my country.However,to achieve high-quality development of the manufacturing industry,innovation must be carried out.Therefore,the public and the government have paid unprecedented attention to innovation.Today,it has gradually become the norm for companies to reflect their innovation capabilities by disclosing innovation behavior information,and external users have an increasingly strong demand for understanding corporate innovation.What kind of innovation behavior information,how to regulate and supervise enterprise innovation behavior information disclosure and many other issues still need to be discussed.Therefore,this paper takes the information disclosure system of manufacturing innovation behavior on the Chi Next as the topic to construct and use the system.First,the existing research at home and abroad is reviewed from four aspects: the research on the construction of the innovation behavior information disclosure system,the research on the motivation of the innovation behavior information disclosure,the influencing factors of the innovation behavior information disclosure,and the research on the economic consequences of the innovation behavior information disclosure.Secondly,choose innovation theory,information asymmetry theory and signal transmission theory as the theoretical basis of this paper to explain the internal motivation of innovation behavior information disclosure,and on the basis of existing research,combined with the characteristics of manufacturing industry,construct the innovation of listed manufacturing companies in my country Behavior information disclosure system,using the AHP to determine the weights,and based on this system,and considering 2020 as the year of the epidemic,taking 2015-2019 my country’s manufacturing listed companies as the research object,first analyze the level of innovation behavior information disclosure in the entire manufacturing industry,and select the case company based on it.Finally,use the innovative behavior information disclosure system to analyze the overall situation and specific situation of company A’s innovative behavior information disclosure in detail,and compare with the industry to find its existing problems:(1)The innovative behavior information disclosure will be affected by changes in the company’s top management;(2)The content of innovation behavior information disclosure is not perfect;(3)The innovation behavior information disclosure is biased;(4)The location of innovation behavior information disclosure is relatively scattered.Finally,countermeasures and suggestions are put forward from the level of A company and the industry.For Company A and the overall manufacturing enterprises:(1)Increase the willingness of enterprises to disclose information on innovative behaviors;(2)Establish corporate disclosure standards to reduce the influence of high-level officials;(3)Centralize the disclosure channels for information on innovative behaviors.For industry supervision departments:(1)Improve industry regulations on information disclosure of manufacturing innovation behavior;(2)Formulate a rating system for information disclosure of manufacturing innovation behavior;(3)Strengthen industry supervision on the content of information disclosure of manufacturing innovation behavior;(4)Increase the penalties for violations of information disclosure of enterprises’ innovative behaviors...