农业类上市公司财务报告质量评价研究

发布时间：2018-01-26 13:35

本文关键词： 农业类上市公司财务报告质量评价体系　出处：《山东农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：现代的资本市场信息不对称、不确定性问题越来越严重,人们决策需要依据真实可靠的信息,而财务报告作为上市公司对外披露自身财务状况、经营成果和现金流量的文件,是上市公司的“综合性名片”,其质量高低对财务报告使用者来说意义重大。作为有效降低资本市场信息不对称的重要手段,财务报告的提供为投资者的经济决策提供了重要依据。农业是一个国家经济命脉的基础,对任何一个国家来说都举足轻重,它关乎一个国家的最基本需要,我国作为一个农业大国更是如此。随着社会的高速发展和经济体制的不断完善,农业类上市公司在农业产业化的过程中应运而生,这有力印证了农业已逐渐由传统模式向现代化的模式发展,农业类上市公司具有一般上市公司的通性同时又具有农业公司特性,能很好地代表农业企业整体。从目前看,各农业类上市公司提供的财务报告在形式上保持基本一致,而在内容和质量上却存有差异,财务报告使用者在依据财务报告进行决策时,其质量的高低成为他们最关注的问题。随着农业类上市公司的不断发展,其涉农业务也在增多,相应的问题也越来越多。在我国证券市场上农业类上市公司比重不大,但该类上市公司财务舞弊事件层出不穷,财务报告质量高低难以评价,并且,目前我国的农业类上市公司财务报告质量仅仅在“及格”与“不及格”之间做了简单区分,却没有形成一套完整的适合农业类上市公司财务报告的质量评价指标体系,区分程度远不能满足财务报告使用者的需求。在此背景下,一方面,投资者容易陷入财务报告质量方面的盲区,另一方面,影响投资决策质量,更甚者对农业类上市公司健康有序发展产生不利影响,与此同时,利益相关者、社会公众和政府对该类上市公司的财务报告质量的评价有着更高的诉求。因此,构建一套适合农业类上市公司财务报告质量的评价体系具有很大的理论价值和现实意义。本文主要包括五部分内容。第一,介绍农业类上市公司财务报告质量评价研究的背景及研究目的,对国内外相关研究文献进行归纳总结,同时介绍了本文的主要内容、采用的研究方法,指出文章的创新点。第二,对上市公司财务报告质量评价的相关理论进行分析,对财务报告及其质量标准、财务报告质量与会计信息质量之间的关系、财务报告质量评价进行了分析阐述,并总结归纳了财务报告质量特征的国内外主要观点。第三,对农业类上市公司的概念、范围进行了界定,在此基础上分析了农业类上市公司的特殊性,主要包括生产经营特殊性和会计核算特殊性。第四,首先明确构建农业类上市公司财务报告质量评价体系的思路及构建原则,选取层次分析法和模糊综合评价法为构建方法,最后得出农业类上市公司财务报告质量的评价体系。第五,选取登海种业股份有限公司作为样本,按照构建的评价体系对其财务报告质量进行评价,最后得出评价结果。
[Abstract]:Modern capital market information asymmetry, the uncertainty problem is more and more serious, according to reliable information to people and decision-making, financial report as a listed company to disclose its financial position, operating results and cash flow of the file, is a listed company "comprehensive name card", the quality of the financial report users is of great significance. As an important means to reduce the information asymmetry in the capital market, provide financial report provides an important basis for investors to economic decision making. Agriculture is the foundation of a country's economic lifeline, it is very important for any one country, it concerns the basic needs of a country, as an agricultural country is even more so with the rapid development of society and economy continues to improve, the agricultural listed companies came into being in the process of agricultural industrialization, this powerful Confirms the agriculture has been gradually from the traditional mode to the mode of the development of modernization, agricultural listed companies have listed companies in general nature also has agricultural company characteristics, can be a good representative of agricultural enterprises. At present, the agricultural listed companies provide financial statements are consistent in form, but there are the differences in content and quality, the users of financial reports to make decision based on financial report, its quality has become their most concern. With the continuous development of agricultural listed companies, the agricultural business also increased, the corresponding problem is more and more. In China's stock market is not the proportion of agricultural listed companies however, the financial fraud of listed company financial reporting quality emerge in an endless stream, it is difficult to evaluate, and at present, the quality of financial report in our country only in agricultural listed companies "The simple distinction between pass" and "fail", but did not form a complete set for agricultural listed company financial report quality evaluation index system, distinguishing degree can not meet the needs of the users of financial reports. Under this background, on the one hand, investors easily become blind on the quality of financial reporting, another hand, influence the investment decision quality, even adversely affect the orderly development of agricultural listed companies healthy at the same time, stakeholders, the public and the government have higher demands on the evaluation of financial reporting quality of the listed companies. Therefore, the construction has great theoretical value and practical significance of a suitable for agricultural quality of the listed company's financial report evaluation system. This paper mainly includes five parts. First, the evaluation of the quality of the financial report of listed agricultural company research back To view and Study on the relevant research literature at home and abroad are summarized, and introduces the main content of this article, the research methods, points out the innovations of this paper. Second, analyze the theory of evaluation of the quality of the financial report of listed companies, the financial report and the quality standard, the relationship between the quality of financial reporting and the quality of accounting the evaluation of the quality of financial reports are analyzed and summarized the characteristics of the quality of the financial report at home and abroad. The third main points of agricultural listed companies, the concept, scope, on the basis of the analysis of the particularity of agricultural listed companies, including the production and operation of special particularity and accounting fourth. Accounting, firstly establishing evaluation system of quality of agricultural listed company's financial report idea and design principle, selection of AHP and fuzzy comprehensive evaluation The price method is used to build the method. Finally, we get the evaluation system of the financial reporting quality of the agricultural listed companies. Fifth, we choose the Limited by Share Ltd as a sample, evaluate the quality of its financial report according to the evaluation system, and finally get the evaluation results.

【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F832.51;F302.6

【参考文献】