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21世纪是区别于农业经济和工业经济的知识经济时代,众多的企业将面临的是日益激烈的竞争,因此,为了保持自身的地位,越来越多的企业将价值创造的源泉从有形的物质资本转向了无形的智力资本。越来越多的企业对于披露智力资本信息的呼声也越来越高。本文以湖北上市公司为例,通过内容分析法,研究了2013年湖北60家上市企业智力资本信息披露情况,并着重分析了智力资本信息披露影响因素。
The 21st century is different from the agricultural economy and industrial economy in the era of knowledge-based economy, many companies will face an increasingly fierce competition, therefore, in order to maintain its position, more and more enterprises will be the source of value creation from the tangible material Capital turned to intangible intellectual capital. More and more enterprises are increasingly demanding the disclosure of intellectual capital information. Taking Hubei listed companies as an example, this paper studies the information disclosure of intellectual capital of 60 listed companies in Hubei Province through content analysis, and analyzes the influencing factors of intellectual capital information disclosure.