摘要
资本市场运转过程中上市公司的信息披露起着至关重要的作用,2018年《知识产权相关信息披露规定》的印发对企业知识产权相关信息披露提出了新要求。首先,对我国上市公司知识产权信息披露进行内容界定,并总结现有文献中信息披露计量方法。其次,借助python语言,通过文献挖掘构建知识产权信息披露指标体系,并对创业板的484家上市公司的知识产权信息披露情况进行评价,以此反映我国知识产权信息披露现状。最后,从总体、行业间和行业内三个角度分析评价。结果发现:虽然2015年以来各行业知识产权信息披露水平总体呈上升趋势,但多数行业知识产权信息披露得分仍处于中等偏下水平,且同行业企业间披露水平参差不齐,有待进一步提升。部分行业得分过低,如制造业、信息技术行业、公共环保行业等,其知识产权信息披露应引起相应的重视。
Information disclosure of listed companies plays a crucial role in the operation of capital market.The issuance of regulations on information disclosure related to intellectual property rights in 2018 puts forward new requirements for information disclosure related to intellectual property rights of enterprises.Firstly,the content of intellectual property information disclosure(IPID hereafter)of listed companies in China is defined,and the measurement methods of information disclosure in the existing literature are summarized.Secondly,with the help of Python language,the index system of IPID is constructed through literature mining,and the IPID of 484 listed companies on the Growth Enterprise Market is evaluated,so as to reflect the current situation of IPID in China.Finally,we compare the evaluation results in three aspects.Results show that although the industry of IPID level since 2015 in general is on the rise,but most of the industry of IPID score is still in the middle medium to lower level,and in the same business between disclosure level is uneven,needs further improve.Some industries score too low,such as manufacturing industry,information technology industry,public environmental protection industry,etc.,whose IPID should arouse corresponding attention.
作者
鲍新中
陈柏彤
吴冬晓
BAO Xin-zhong;CHEN Bai-tong;WU Dong-xiao(Management School,Beijing Union University,Beijing 100101,China)
出处
《北京联合大学学报（人文社会科学版）》
CSSCI
北大核心
2021年第3期96-106,共11页
Journal of Beijing Union University(Humanities and Social Sciences)
基金
北京市社会科学基金重大项目“北京市高精尖产业知识产权证券化模式与机制研究”(项目编号:20ZDA03)。
关键词
知识产权
信息披露
指标体系
计量方法
intellectual property
information disclosure
index system
measurement method
