采用Content analysis方法对我国钢铁、纺织、医药制造三个行业资产排名前10位的上市公司年度报告中所披露的知识资本信息进行了研究。研究结果表明:年报中信息披露的数量随年度有增长的趋势,但同时在有些信息的披露上还缺乏较大的透明度。最后,在此基础上为完善知识资本信息披露制度提出了相关的建议和措施。 Content analysis method was used to study the knowledge capital information disclosed in the annual reports of listed companies in the top 10 listed companies in China’s steel, textile and pharmaceutical industries. The results show that the amount of information disclosure in annual reports tends to increase year by year, but at the same time there is a lack of transparency in the disclosure of some information. Finally, based on this, some suggestions and measures are put forward to improve the information disclosure system of intellectual capital.