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金融硕士学位论文
PA 金融科技企业知识产权
信息披露研究
研究生：郭邯
指导教师：杨中军副教授
桑宇校外导师
培养单位：商学院
专业学位领域：金融
完成时间：2022年5月15日
答辩时间：2022年5月17日
摘要当前社会，衡量一个经济体综合实力的标志已转变为其拥有知识产权的总数
与质量，针对知识产权信息披露的研究课题日益受到重视。知识产权对于金融科
技企业创新发展有着重要作用。
我国目前上市金融科技企业知识产权披露质量参差不齐，并且国内对于知识
产权信息披露的研究起步较晚，尚未有专门针对金融科技行业的研究文献，所以
建立完善的金融科技企业知识产权信息披露体系，是迫切需要解决的重要问题。
本文以PA 金融科技企业自行披露知识产权信息为案例研究对象。首先，介
绍国内外知识产权信息披露的现状和涉及到的名词解释及理论基础。其次，调查
我国目前金融科技行业知识产权信息披露现状，并对PA 金融科技企业进行典型
性分析。重点对案例对象信息披露情况进行分析并横纵向对比一般金融企业和高
新企业，总结PA 金融科技企业知识产权信息披露特点，并在文献研究的基础上
评价实施效果，证明知识产权信息披露所带来的正向影响。总结PA 企业披露的
先进经验，并在此基础上对我国上市金融科技企业提出完善建议。
关键词：金融科技企业；知识产权；信息披露；信息不对称
I
Abstract
Abstract
At present,the symbol of measuring the comprehensive strength of an economy
has been transformed into the total number and quality of intellectual property rights.
The research topic of intellectual property information disclosure has attracted more
and more attention.Intellectual property rights play an important role in the
innovation and development of financial technology enterprises.
The quality of intellectual property disclosure of listed financial technology
enterprises in China is uneven,and the domestic research on intellectual property
information disclosure starts late,and there is no research literature specifically for the
financial technology industry.Therefore,establishing a perfect intellectual property
information disclosure system of financial technology enterprises is an important
problem that needs to be solved urgently.
This paper takes PA financial technology enterprises'self disclosure of
intellectual property information as the case study object.Firstly,it introduces the
current situation of intellectual property information disclosure at home and abroad,
the terminology interpretation and theoretical basis involved.Secondly,investigate
the current situation of intellectual property information disclosure in China's
financial technology industry,and make a typical analysis of PA financial technology
enterprises.Focus on the analysis of the information disclosure of the case object,
compare the general financial enterprises and high-tech enterprises horizontally,
summarize the characteristics of intellectual property information disclosure of PA
financial technology enterprises,and evaluate the implementation effect on the basis
of literature research.Finally,it comes to the conclusion that PA disclosure
motivation is clear,the characteristics of disclosure content are distinct and the
disclosure form is appropriatebined with the advanced experience of PA Fintech
enterprises,it puts forward suggestions for China's listed Fintech enterprises.
Key words:Fintech companies;Intellectual property;Information disclosure;
Information asymmetry
II
目录
目录
摘要...............................................................................................................................I
Abstract..........................................................................................................................II
第1章导论..................................................................................................................1
1.1研究背景..........................................................................................................1
1.2研究目的及意义..............................................................................................2
1.3文献综述..........................................................................................................3
1.3.1知识产权信息披露披露形式研究.........................................................3
1.3.2知识产权信息披露现状研究.................................................................5
1.3.3知识产权信息披露的价值相关性研究.................................................5
1.3.4知识产权信息披露的影响因素研究.....................................................6
1.3.5综述评价.................................................................................................8
1.4研究方法...........................................................................................................9
1.5本文创新之处...................................................................................................9
第2章金融科技企业信息披露研究的相关理论....................................................10
2.1相关概念界定.................................................................................................10
2.1.1金融科技企业.......................................................................................10
2.1.2知识产权...............................................................................................10
2.1.3知识产权信息披露...............................................................................10
2.3理论基础.........................................................................................................11
2.3.1信息不对称理论..................................................................................11
2.3.2信号传递理论......................................................................................11
2.3.3有效市场理论......................................................................................12
第3章PA 金融科技企业案例背景介绍..................................................................13
3.1我国金融科技企业知识产权信息披露现状................................................13
3.2PA 金融科技企业背景介绍及典型性分析...................................................15
3.2.1PA 金融科技企业公司概况..................................................................15
3.2.2PA 金融科技企业案例典型性分析......................................................15
第4章PA 金融科技企业知识产权信息披露现状研究..........................................17
4.1PA 金融科技企业知识产权信息披露概况...................................................17
4.2PA 金融科技企业知识产权信息披露情况分析...........................................18
4.2.1PA 金融科技企业披露动机分析..........................................................18
4.2.2PA 金融科技企业知识产权披露内容分析.........................................19
III