农业上市公司生物资产信息披露质量评价及影响因素研究

发布时间：2018-04-27 12:01

本文选题：生物资产 + 信息披露质量　；参考：《浙江农林大学》2017年硕士论文

【摘要】：我国是一个发展中的农业大国,农业上市公司是我国农业企业先进生产力的代表,其会计信息披露备受社会各界信息使用者的关注。我国农业上市公司具体又划分为农、林、牧、渔业,无论哪个行业,生物资产都在其总资产中占有重要地位。然而我国对生物资产的研究相对较晚,直到2006年我国才颁布了专门的生物资产会计准则,在《企业会计准则第5号—生物资产》颁布后,我国生物资产信息披露状况较以前有很大程度提高,但很大一部分农业上市公司生物资产信息披露不规范,影响生物资产信息使用者作出合理经济决策。生物资产问题研究备受会计学界学者和各方利益相关者的关注。本文主要以生物资产信息披露为切入点,重点研究影响生物资产信息披露质量的因素有哪些。在相关理论研究的基础之上,对我国42家农业上市公司2013-2015年生物资产信息披露质量进行评价,评价结果显示我国农业上市公司近3年的生物资产信息披露质量不高,披露质量没有明显的提升,而且各农业上市公司披露的质量差距很大。通过构建计量经济学模型,以生物资产信息披露的质量为被解释变量,从治理结构,公司特征及政府补助几方面选取了8个解释变量,另外还有年份、所属行业作为控制变量,通过描述性统计及多元回归分析,得出研究结果表明,在设置的影响因素中董事会规模、财务杠杆、营运能力及所属行业对生物资产信息披露质量有显著的影响。本文在最后根据实证分析的结果,结合样本公司生物资产信息披露状况,提出了一些对策建议:完善生物资产信息披露制度,强化市场监督力度,完善公司治理结构等。希望能为我国农业上市公司在生物资产信息披露问题上提供一些参考。
[Abstract]:China is a developing agricultural country. Agricultural listed companies are the representatives of the advanced productive forces of agricultural enterprises in our country. The disclosure of accounting information has attracted the attention of the information users from all walks of life. Agricultural listed companies in China are divided into agriculture, forestry, animal husbandry and fishery. No matter which industry, biological assets play an important role in their total assets. However, the study of biological assets in our country is relatively late, until 2006, our country only promulgated the special biological assets accounting standards. After the promulgation of the Accounting Standards for Enterprises No. 5-Biological assets, The situation of biological assets information disclosure in China has been improved to a great extent, but a large part of agricultural listed companies' biological assets information disclosure is not standardized, which affects the users of biological assets information to make reasonable economic decisions. The study of biological assets has attracted the attention of accounting scholars and stakeholders. In this paper, biological assets information disclosure as a breakthrough point, focusing on the impact of biological assets information disclosure quality factors. On the basis of relevant theoretical research, the quality of biological assets information disclosure of 42 agricultural listed companies in China from 2013 to 2015 is evaluated. The results show that the quality of information disclosure of biological assets of agricultural listed companies in China in recent three years is not high. The quality of disclosure has not been significantly improved, and the quality of agricultural listed companies is very different. By constructing econometrics model, taking the quality of information disclosure of biological assets as explained variable, eight explanatory variables are selected from governance structure, company characteristics and government subsidy. In addition, the industry belongs to the industry as a control variable. Through descriptive statistics and multiple regression analysis, the results show that the size of the board of directors, financial leverage, operating ability and industry have a significant impact on the quality of information disclosure of biological assets. Finally, according to the results of empirical analysis and combined with the situation of biological assets information disclosure of sample companies, this paper puts forward some countermeasures and suggestions: to perfect the disclosure system of biological assets information, to strengthen market supervision, and to perfect the corporate governance structure. This paper hopes to provide some references for agricultural listed companies in the issue of biological assets information disclosure.
【学位授予单位】：浙江农林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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