农业上市公司分部信息披露质量研究

发布时间：2018-03-21 19:46

本文选题：农业上市公司　切入点：分部报告　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国作为农业大国,农业与人们的生活密不可分,由"三农"政策的提出可见农业越来越受到国家的重视,农业上市公司的发展为我国农业的发展带来了新的方向和动力。随着农业上市公司综合性的发展,信息使用者已经不满足于合并报表披露的信息,作为合并报表的补充,分部报告可以为信息使用者提供更详细全面的信息。在查阅了大量的国内外研究文献基础上,主要整理概括了会计信息披露质量,农业上市公司会计信息披露质量和分部信息披露质量的三方面的有关理论成果,阐述了分部信息的基本理论包括分部信息的含义,如何确定可报告分部以及农业上市公司分部信息披露的内容,并且将分部信息的理论基础应用到农业上市公司中。探讨其分部信息披露质量的现状,这里的农业上市公司是广义的,包括农、林、渔、牧业,分析发现了披露的信息缺乏真实性,充分性不足、时效性差等问题,对农业上市公司盈利能力、公司规模、财务杠杆、股权结构以及董事会特征等内部因素进行实证研究,选取我国在深交所和上交所上市的农业上市公司2013—2015年的分部信息披露质量考评结果为样本,采用多元回归模型。最后,通过实证分析的结果,提出了解决对策,从公司内部治理上的解决措施是改善股本结构和完善董事会特征和提高盈利能力,从外部治理上的解决措施是政府加大监管力度和处罚力度,对分部信息披露的相关人员进行继续教育,使农业上市公司披露更为详细、真实的分部信息。
[Abstract]:As a big agricultural country in China, agriculture is closely related to people's life. From the policy of "agriculture, rural areas and farmers", we can see that agriculture is paid more and more attention to by the country. With the comprehensive development of agricultural listed companies, the information users are not satisfied with the information disclosed in the consolidated statements, as a supplement to the consolidated statements, the development of agricultural listed companies has brought a new direction and power to the development of agricultural listed companies. Division reports can provide more detailed and comprehensive information for information users. On the basis of consulting a large number of domestic and foreign research documents, they mainly collate and generalize the quality of accounting information disclosure. The related theoretical achievements in three aspects of accounting information disclosure quality and segment information disclosure quality of agricultural listed companies are discussed, and the basic theory of segment information including the meaning of segment information is expounded. How to determine the content of segment information disclosure of reportable division and agricultural listed company, and apply the theoretical basis of segment information to agricultural listed company, and discuss the present situation of the quality of segment information disclosure. The agricultural listed companies here are in a broad sense, including agriculture, forestry, fishing, and animal husbandry. The analysis found that the disclosed information lacks authenticity, adequacy, poor timeliness, and so on. It has a negative impact on the profitability, company size, and financial leverage of agricultural listed companies. Based on the empirical research on the internal factors such as the ownership structure and the characteristics of the board of directors, the qualitative evaluation results of segment information disclosure of agricultural listed companies listed in Shenzhen Stock Exchange and Shanghai Stock Exchange from 2013 to 2015 are selected as samples, and the multivariate regression model is used. Based on the results of empirical analysis, this paper puts forward some countermeasures, which are to improve the structure of equity, to improve the characteristics of the board of directors and to improve the profitability of the company. The solution from the external governance is that the government should strengthen the supervision and punishment, carry on the continuing education to the relevant personnel of the branch information disclosure, so that the agricultural listed companies can disclose more detailed and true segment information.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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