我国农业上市公司会计政策选择研究

发布时间：2017-12-27 09:43

本文关键词：我国农业上市公司会计政策选择研究　出处：《河南大学》2015年硕士论文　论文类型：学位论文

【摘要】：二十世纪七十年代末至今的三十多年里,我国的会计政策经历了从简单到较为完善的发展历程,在这个从无到有的过程中,我国的会计政策和准则逐渐科学化、系统化和规范化,并且在与我国国情相适应的基础上逐渐与国际趋同。随着经济的发展,我国会计准则和政策不断发展完善,也赋予了上市公司更多的会计政策选择权。上市公司会计政策选择的研究对规范资本市场有重要意义,而我国对上市公司会计政策选择的研究起步较晚,且对特殊行业的研究较少。我国是农业大国,农业上市公司代表着我国的先进农业生产力,是实现农业产业化经营的重要力量。但是,农业是弱质性行业,具有资金投入周期长、利润率低的特点,因此我国农业上市公司的整体业绩不突出,造成很多农业上市公司可能存在利用会计政策选择进行利润操纵的动机。所以,对农业上市公司会计政策选择的研究在理论和实践上都具有重要意义。本文首先整理了会计政策选择的相关概念,进而对会计政策选择的动机、影响因素和经济后果等相关理论进行了讨论,然后对农业上市公司的现状和特点进行了分析。在此基础上,选取沪深两市37家农业上市公司为研究样本,选取样本公司2011年至2013年的年报数据,对样本公司的农产品发出计价政策、生产性生物资产折旧政策、生物资产减值政策和生物资产成本结转政策选择四个方面进行具体的描述性统计分析,并分析了它们进行会计政策选择的特点,分析得出我国农业上市公司在会计政策选择中有对会计政策的选择流于形式,对农业会计政策信息的披露并不充分,滥用会计政策选择操控利润等问题,进而分析产生这些问题的内部原因和外部原因,最后有针对性地提出了应对措施和建议。包括:(1)通过优化股权结构,完善独立董事制度,明确监事会职能,建立内部审计委员会制度,来改善农业上市公司内部治理结构的问题;(2)通过加强农业会计政策研究,完善农业会计的相关准则制度,进一步缩小农业会计政策选择的空间;(3)通过提高农业会计从业人员的综合素质,来提高会计政策选择的合理性;(4)通过提高我国注册会计师的审计质量,加强证券市场的监管力度来强化对会计政策选择的外部监督体系。本文的主要贡献在于运用描述性统计法和比较分析法,分析了农业上市公司会计政策选择的行为,一方面反映了农业会计准则在农业上市公司的实施效果和不完善的地方,使会计理论和会计实践相结合;另一方面,详细分析指出了目前农业上市公司的会计政策选择行为存在的问题,同时提出了可能的改进建议。
[Abstract]:Since the end of the 1970s more than 30 years, China's accounting policy has gone from simple to development more perfect, in the process from scratch, China's accounting policies and standards gradually scientific, systematic and standardized, and compatible with the basic situation of our country gradually and international convergence. With the development of the economy, China's accounting standards and policies have been developed and perfected, and more accounting policy options have been given to the listed companies. The study of accounting policy choice of listed companies is of great significance for regulating capital market. However, the research on accounting policy choice of Listed Companies in China started late, and there is little research on special industries. China is a big agricultural country, and the agricultural listed companies represent the advanced agricultural productivity of our country. It is an important force to realize the agricultural industrialization. However, agriculture is a weak industry, capital investment has long cycle, low profit rate, so the overall performance of agricultural listed companies in China is not prominent, resulting in many agricultural listed companies may choose the motive of profit manipulation using accounting policy. Therefore, the study of the choice of the accounting policy of the listed agricultural companies is of great significance in both theory and practice. This paper first collated the relevant concepts of accounting policy choice, then discussed the motives, influencing factors and economic consequences of accounting policy choice, and then analyzed the current situation and characteristics of agricultural listed companies. On this basis, select the Shanghai and Shenzhen two city 37 agricultural listed companies as the research sample, the annual report data from 2011 to 2013, the Sample Firms, the Sample Firms of the agricultural products issued valuation policies, production of biological assets depreciation policy, biological asset impairment policy and the cost of biological assets transfer policy choice of four aspects of descriptive statistical analysis of concrete. And analyzes their characteristics of accounting policy choice, the analysis of China's agricultural listed companies have the choice of accounting policy in accounting policy choice in the form, is not sufficient to agricultural accounting policy disclosure of information, abuse of accounting policy choice to control profits, and then analyzes the internal reasons and external reasons for these problems. Finally puts forward the countermeasures and suggestions. Including: (1) by optimizing the ownership structure, improve the independent director system, clear the functions of the board of supervisors, establish internal audit committee system, to improve the internal governance structure of agricultural listed companies; (2) by strengthening the research of agricultural accounting policies, improve the relevant agricultural accounting criterion system, further narrowing the accounting policy choice of agricultural space; (3) by improving the overall quality of agricultural accounting practitioners, to improve the rationality of the choice of accounting policies; (4) by improving the quality of the CPA's audit, strengthen supervision of the securities market to strengthen the choice of accounting policy of the external supervision system. The main contribution of this paper is the use of descriptive statistics and comparative analysis, analysis of the accounting policy choice of listed agricultural companies, on the one hand reflects the effect of the implementation of accounting standards on agricultural listed companies and the imperfect place, the combination of accounting theory and accounting practice; on the other hand, detailed analysis pointed out that the choice behavior at present, agricultural listed companies accounting policy problems, and put forward the possible.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6

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