无形资产会计准则改革对企业R&D投入的影响——来自中国制造业上市公司的经验证据

【摘要】 以中国制造业上市公司为样本,考虑企业异质性因素,探索无形资产会计准则改革对企业R&D投入的影响,检验中国无形资产会计准则实施质量,为会计准则改革效应提供中国的证据。研究发现:中国无形资产会计准则改革对企业R&D投入具有显著的促进作用,而且对成立时间较长的上市公司和高科技上市公司研发投入的激励作用更显著。因此,应继续推行开发支出有条件的资本化政策,在准则的制定和修订过程中考虑企业异质性因素,在一定程度上降低高技术企业和成立时间较长、处于成熟期的企业资本化的条件。更多还原

【Abstract】 Taking the listed manufacturing enterprises in China as a sample, considering enterprise heterogeneity factors, we explore the impact of the reform of accounting standards for intangible assets on R&D input of enterprises, and test the implementation quality of accounting standards for intangible assets as to provide evidence for the effect of the reform of accounting standards in China. The results indicate the reform of accounting standards of intangible assets promote the R&D input of listed enterprises significantly. Moreover, the incentive effect on the high-tech listed companies with a long history is more apparent. Therefore, we should continue to implement the conditional capitalization policy for development expenditure. In the process of formulating and revising the guidelines, we should consider the heterogeneity of enterprises.For high-tech enterprises and enterprises with a long time of establishment and maturity, the conditions of capitalization should be reduced to a certain extent.更多还原