上市公司无形资产资本化准则变动,其内因是资产负债观指导地位加强,各方更希望得到决策相关的信息。在此情况下,信息生成更依赖财务人员职业判断,企业自主性更强。有证据表明企业利用政策空间操纵资本化强度,但由于无形资产特点,实际影响不大。 The changes of capitalization of intangible assets of listed companies, the internal cause of which is the guidance of the concept of assets and liabilities to strengthen the guidance, all parties prefer to get decision-related information. In this case, the generation of information is more dependent on the professional judgment of financial staff and the enterprise autonomy is stronger. There is evidence that companies use the policy space to manipulate the intensity of capitalization, but due to the characteristics of intangible assets, the actual impact is insignificant.