中国农业上市公司生物资产信息披露质量评价研究
发布时间：2019-02-13 04:25
【摘要】：我国是一个农业依赖型大国,农业在国内消费和出口创收方面都起着重要的作用。对于农业企业,由于农业活动和生物资产的特殊性导致生物资产信息披露也具有特殊性,即动植物的自然再生产性与经济再生产性,且相互交织。正是这种特性导致了生物资产的确认、计量、披露的复杂性。而农业活动中,采用何种确认、计量属性,需要通过信息披露的方式传递给信息的使用者,故完整、相关、真实、及时的信息披露是生物资产会计核算中至关重要的一个环节,故农业上市公司生物资产信息披露问题备受会计学界乃至经济学界的关注。我国于2006年2月5日已颁了布《企业会计准则第5号——生物资产》,并自2007年1月1日起执行。为了更好地把握和贯彻新准则,有必要从理论的高度把握生物资产信息披露的现状。本文以生物资产信息披露现状为切入点,以沪深两市农业上市2012年年报为数据样本,对农业上市公司生物资产信息披露具体情况进行了描述性的统计分析,以农业上市公司实际数据为依托,分析了生物资产信息披露完整性、相关性、真实性、及时性四个维度的质量情况。随后,本文深入挖掘生物资产信息披露质量较低的深层次原因,从理论和实务上提出了解决途径。对生物资产信息披露中的完整性和相关性水平较低的问题做了详细阐述,并从生物资产信息披露准则层面找到原因。最后,本文提出了提高生物资产信息披露水平建议,即在始终保持审慎态度的基础上,补充完善生物资产信息披露准则,辅之严格的市场监管,同时加强企业内部建设,建立完善有效的内部控制制度,实现生物资产信息披露完整、真实、及时、相关的质量要求。
[Abstract]:China is an agricultural dependent country, agriculture plays an important role in domestic consumption and export income. For agricultural enterprises, because of the particularity of agricultural activities and biological assets, the disclosure of biological assets information has its own particularity, that is, the natural reproduction of animals and plants and economic reproduction, and intertwined with each other. It is this characteristic that leads to the complexity of recognition, measurement, and disclosure of biological assets. However, in agricultural activities, what kind of recognition and measurement attributes need to be transmitted to the users of information through the way of information disclosure, so the complete, relevant, true and timely disclosure of information is a crucial link in the accounting of biological assets. Therefore, the issue of agricultural listed companies biological assets information disclosure has been concerned by accounting and even economic circles. On February 5, 2006, China issued the Accounting Standard for Enterprises No. 5-Biological assets, which has been implemented since January 1, 2007. In order to better grasp and implement the new criterion, it is necessary to grasp the present situation of biological assets information disclosure from the perspective of theory. Taking the current situation of information disclosure of biological assets as the starting point and the annual report of agricultural listing in Shanghai and Shenzhen in 2012 as the data sample, this paper makes a descriptive statistical analysis on the specific situation of information disclosure of biological assets of agricultural listed companies. Based on the actual data of agricultural listed companies, this paper analyzes the quality of biological assets information disclosure in four dimensions: integrity, relevance, authenticity and timeliness. Then, this paper deeply excavates the deep reason of the low quality of the biological assets information disclosure, and puts forward the solution from the theory and the practice. In this paper, the problem of low level of integrity and correlation in the disclosure of biological assets information is discussed in detail, and the reasons are found from the level of disclosure criteria of biological assets information. Finally, this paper puts forward some suggestions to improve the level of information disclosure of biological assets, that is, on the basis of maintaining a prudent attitude all the time, supplementing and perfecting the guidelines of information disclosure of biological assets, assisting with strict market supervision, and strengthening the internal construction of enterprises. Establish effective internal control system to realize complete, true, timely and relevant quality requirements of biological assets information disclosure.
【学位授予单位】：四川农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6;F324
[Abstract]:China is an agricultural dependent country, agriculture plays an important role in domestic consumption and export income. For agricultural enterprises, because of the particularity of agricultural activities and biological assets, the disclosure of biological assets information has its own particularity, that is, the natural reproduction of animals and plants and economic reproduction, and intertwined with each other. It is this characteristic that leads to the complexity of recognition, measurement, and disclosure of biological assets. However, in agricultural activities, what kind of recognition and measurement attributes need to be transmitted to the users of information through the way of information disclosure, so the complete, relevant, true and timely disclosure of information is a crucial link in the accounting of biological assets. Therefore, the issue of agricultural listed companies biological assets information disclosure has been concerned by accounting and even economic circles. On February 5, 2006, China issued the Accounting Standard for Enterprises No. 5-Biological assets, which has been implemented since January 1, 2007. In order to better grasp and implement the new criterion, it is necessary to grasp the present situation of biological assets information disclosure from the perspective of theory. Taking the current situation of information disclosure of biological assets as the starting point and the annual report of agricultural listing in Shanghai and Shenzhen in 2012 as the data sample, this paper makes a descriptive statistical analysis on the specific situation of information disclosure of biological assets of agricultural listed companies. Based on the actual data of agricultural listed companies, this paper analyzes the quality of biological assets information disclosure in four dimensions: integrity, relevance, authenticity and timeliness. Then, this paper deeply excavates the deep reason of the low quality of the biological assets information disclosure, and puts forward the solution from the theory and the practice. In this paper, the problem of low level of integrity and correlation in the disclosure of biological assets information is discussed in detail, and the reasons are found from the level of disclosure criteria of biological assets information. Finally, this paper puts forward some suggestions to improve the level of information disclosure of biological assets, that is, on the basis of maintaining a prudent attitude all the time, supplementing and perfecting the guidelines of information disclosure of biological assets, assisting with strict market supervision, and strengthening the internal construction of enterprises. Establish effective internal control system to realize complete, true, timely and relevant quality requirements of biological assets information disclosure.
【学位授予单位】：四川农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6;F324
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