[摘要]本文以在上海证交所上市的公司为研究对象，以1995-1999年作为研究考察区间，考察了我国上市公司R&D信息披露现状及R&D信息披露对我国上市公司会计信息有用性的影响。研究结果表明，企业对R&D信息的不当披露是导致我国上市公司会计信息有用性逐年下降的重要因素之一。在借鉴国外对R&D信息披露规范的基础上，我们提出了改进我国上市公司R&D信息披露的建议。

一、研究背景
二、我国上市公司R&D的信息披露
三、国外对R&D信息披露的规定及其对我国的启示
四、对强化R&D信息披露规范的思考

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