摘要
随着供给侧结构性改革和创新驱动战略的实施,企业技术研发(简称R&D)活动的重要性更加凸显,文章以2012—2016年A股上市公司为样本,从经营状况、公司治理、外部监督三个层面实证分析了R&D支出资本化的影响因素,认为审计质量、配股因素、扭亏因素、税收因素、高管报酬、行业特性、公司规模等是影响企业R&D支出资本化的重要因素。通过实证分析得出结论:第一,证监会要通过与会计师事务所、税务部门的密切合作,共同加强对上市公司的监管,规范其研发支出的会计处理;第二,有关部门需继续完善准则并规范上市公司R&D活动相关信息的披露,从而通过制度层面给企业有效的约束;第三,企业在加大自主创新的同时应加强自律,避免不合规地处理研发支出,自觉向外界披露真实的信息。
With the implementation of the supply side structural reform and innovation driven strategy,the importance of R&D activities of enterprises has become more prominent.Taking China’s A-share listed companies from 2012 to 2016 as samples,this paper empirically analyzes the influencing factors of R&D expenditure capitalization from three aspects of operation status,corporate governance and external supervision.The result shows that audit quality,share allotment,loss recovery,tax,executive compensation,industry characteristics and company size are all important factors affecting the capitalization of R&D expenditure.Subsequently,based on the research conclusion,corresponding suggestions are put forward:Firstly,the SFC needs through close cooperation with certified public accountants,tax departments,jointly strengthen the regulation of listed companies and standardize its R&D expenditure accounting treatment;Secondly,the relevant departments need to continue to improve and standardize the listed company information disclosure for R&D activity content and form,through the institutional level to the enterprise strong effective constraints;Thirdly,enterprises should strengthen self-discipline,while increase the independent innovation avoid compliance with spending on research and development,consciousness is the real message to the world.
作者
张静
陈淑芳
史佳凡
ZHANG Jing;CHEN Shu-fang;SHI Jia-fan(Xi’an University of Finance and Economics,Xi’an 710100,China;China(Xi’an)Institute for Silk Road Research,Xi’an 710100,China)
出处
《西安财经大学学报》
CSSCI
2021年第4期72-83,共12页
Journal of Xi’an University of Finance and Economics
基金
中国(西安)丝绸之路研究院科学研究项目(2019YB08)
2020年陕西省社会科学基金年度项目(2020R021)
陕西省社科界重大理论与现实问题研究项目(2020Z139)
西安财经大学2020年研究生创新基金重点项目(20YCZ10)。
关键词
上市公司
R&D支出资本化
公司经营状况
公司治理
外部监督
listed companies
R&D capitalization
operating conditions of the company
the governance of cop porate
external supervision
