农林类上市公司生物资产信息披露研究
发布时间：2018-10-20 07:57
【摘要】：2007年初,我国财政部首次颁布实施了《企业会计准则第5号——生物资产》,要求首先在上市公司执行,同时鼓励非上市企业提前施行。在此背景下,本文以我国农林类上市公司的年度报告为样本,对其生物资产信息披露的情况作统计分析,旨在考察农林类上市公司在生物资产信息披露中存在的问题,从而为政府决策部门更好地指导农林类上市公司生物资产信息披露提供政策建议。研究结果表明:(1)生物资产信息披露不全面,部分企业报表内明确提示有相关业务和资产,却不在资产负债表中列出。(2)生物资产信息披露不统一,部分公司的生物资产信息披露与官方规定和惯例不符。如在民和股份2012企业年报中,在生物资产会计政策项目之下,年报披露公司生物资产全部为消耗性生物资产。(3)生物资产会计计量标准不一致,根据生物资产的会计处理原则,不同的计量方式,会产生不同的结果。(4)当前我国上市公司生物资产信息披露仍然存在披露内容不规范、不完整,披露的可比性、系统性较差等问题。研究认为:(1)相关职能部门应当积极完善企业会计相关制度,进一步规范生物资产信息披露。(2)应积极加强对农林类上市公司生物信息披露的监督和处罚,引导农林类上市公司正确披露生物资产信息。(3)积极探索建立健全第三方机构管理机制,多维度监管及减少农林类上市公司生物资产披露的问题和不足。
[Abstract]:At the beginning of 2007, the Ministry of Finance issued and implemented the Accounting Standard for Enterprises No. 5-Biological assets for the first time, which requires the first implementation in listed companies and encourages non-listed enterprises to carry out it ahead of time. Under this background, taking the annual report of agricultural and forestry listed companies as the sample, this paper makes a statistical analysis on the information disclosure of biological assets of agricultural and forestry listed companies, in order to investigate the problems existing in the disclosure of biological assets information of agricultural and forestry listed companies. Therefore, it provides policy advice for government policy departments to better guide agricultural and forestry listed companies to disclose biological assets information. The results show that: (1) the disclosure of biological assets information is incomplete, and some enterprises' statements clearly indicate that there are related businesses and assets, but not listed in the balance sheet. (2) the disclosure of biological assets information is not uniform. The disclosure of biological assets of some companies is inconsistent with official regulations and practices. If, in the annual report of Minhe 2012, under the item of biological assets accounting policy, the annual report discloses that the biological assets of the company are all expendable biological assets. (3) the accounting standards of biological assets are inconsistent, and according to the accounting principles of biological assets, Different measurement methods will produce different results. (4) at present, the disclosure of biological assets information of listed companies in China still has some problems, such as non-standard, incomplete, comparable disclosure, poor system and so on. The conclusions are as follows: (1) relevant functional departments should actively improve the accounting system of enterprises and further standardize the disclosure of biological assets information. (2) We should actively strengthen the supervision and punishment of the disclosure of biological information of agricultural and forestry listed companies. Guide agricultural and forestry listed companies to correctly disclose biological assets information. (3) actively explore the establishment of a sound third-party organization management mechanism, multi-dimensional supervision and reduce agricultural and forestry listed companies biological assets disclosure problems and deficiencies.
【学位授予单位】：浙江农林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F302.6;F324
[Abstract]:At the beginning of 2007, the Ministry of Finance issued and implemented the Accounting Standard for Enterprises No. 5-Biological assets for the first time, which requires the first implementation in listed companies and encourages non-listed enterprises to carry out it ahead of time. Under this background, taking the annual report of agricultural and forestry listed companies as the sample, this paper makes a statistical analysis on the information disclosure of biological assets of agricultural and forestry listed companies, in order to investigate the problems existing in the disclosure of biological assets information of agricultural and forestry listed companies. Therefore, it provides policy advice for government policy departments to better guide agricultural and forestry listed companies to disclose biological assets information. The results show that: (1) the disclosure of biological assets information is incomplete, and some enterprises' statements clearly indicate that there are related businesses and assets, but not listed in the balance sheet. (2) the disclosure of biological assets information is not uniform. The disclosure of biological assets of some companies is inconsistent with official regulations and practices. If, in the annual report of Minhe 2012, under the item of biological assets accounting policy, the annual report discloses that the biological assets of the company are all expendable biological assets. (3) the accounting standards of biological assets are inconsistent, and according to the accounting principles of biological assets, Different measurement methods will produce different results. (4) at present, the disclosure of biological assets information of listed companies in China still has some problems, such as non-standard, incomplete, comparable disclosure, poor system and so on. The conclusions are as follows: (1) relevant functional departments should actively improve the accounting system of enterprises and further standardize the disclosure of biological assets information. (2) We should actively strengthen the supervision and punishment of the disclosure of biological information of agricultural and forestry listed companies. Guide agricultural and forestry listed companies to correctly disclose biological assets information. (3) actively explore the establishment of a sound third-party organization management mechanism, multi-dimensional supervision and reduce agricultural and forestry listed companies biological assets disclosure problems and deficiencies.
【学位授予单位】：浙江农林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F302.6;F324
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