中美企业创新行为信息披露比较研究

摘要

创新战略背景下企业创新行为信息披露对财务报告影响越来越显著。与我国企业创新行为信息披露相比，美国相关法律法规较为完善，信息披露意识强，自愿性信息披露程度高。适应经济增长方式由投资驱动向创新驱动转型的需要，完善企业创新行为信息披露政策法规、增加企业创新行为强制性信息披露内容、规范企业创新行为自愿性信息披露内容并加强监管是我国企业创新行为信息披露改进的方向。%Under the background of innovation strategy,information disclosure of enterprise innovation behavior has im-posed more and more significant influence on financial reporting.Compared with information disclosure of enterprise innova-tion behavior in China,the relevant laws and regulations in the United States are much better;the consciousness of informa-tion disclosure is stronger;there is a high degree of voluntary information disclosure.In order to improve the corporate inno-vation behavior disclosure in our country,we should adapt to the economic growth pattern by the need of transformation from investment -driven to innovation -driven,improve the policies and regulations on information disclosure of enterprise inno-vation behavior,increase compelled information disclosure content of enterprise innovation behavior,standardize the volun-tary information disclosure content of enterprise innovation behavior,and strengthen the supervision.