本文選題：農(nóng)業(yè)上市公司　切入點(diǎn)：分部報(bào)告　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：我國(guó)作為農(nóng)業(yè)大國(guó),農(nóng)業(yè)與人們的生活密不可分,由"三農(nóng)"政策的提出可見(jiàn)農(nóng)業(yè)越來(lái)越受到國(guó)家的重視,農(nóng)業(yè)上市公司的發(fā)展為我國(guó)農(nóng)業(yè)的發(fā)展帶來(lái)了新的方向和動(dòng)力。隨著農(nóng)業(yè)上市公司綜合性的發(fā)展,信息使用者已經(jīng)不滿足于合并報(bào)表披露的信息,作為合并報(bào)表的補(bǔ)充,分部報(bào)告可以為信息使用者提供更詳細(xì)全面的信息。在查閱了大量的國(guó)內(nèi)外研究文獻(xiàn)基礎(chǔ)上,主要整理概括了會(huì)計(jì)信息披露質(zhì)量,農(nóng)業(yè)上市公司會(huì)計(jì)信息披露質(zhì)量和分部信息披露質(zhì)量的三方面的有關(guān)理論成果,闡述了分部信息的基本理論包括分部信息的含義,如何確定可報(bào)告分部以及農(nóng)業(yè)上市公司分部信息披露的內(nèi)容,并且將分部信息的理論基礎(chǔ)應(yīng)用到農(nóng)業(yè)上市公司中。探討其分部信息披露質(zhì)量的現(xiàn)狀,這里的農(nóng)業(yè)上市公司是廣義的,包括農(nóng)、林、漁、牧業(yè),分析發(fā)現(xiàn)了披露的信息缺乏真實(shí)性,充分性不足、時(shí)效性差等問(wèn)題,對(duì)農(nóng)業(yè)上市公司盈利能力、公司規(guī)模、財(cái)務(wù)杠桿、股權(quán)結(jié)構(gòu)以及董事會(huì)特征等內(nèi)部因素進(jìn)行實(shí)證研究,選取我國(guó)在深交所和上交所上市的農(nóng)業(yè)上市公司2013—2015年的分部信息披露質(zhì)量考評(píng)結(jié)果為樣本,采用多元回歸模型。最后,通過(guò)實(shí)證分析的結(jié)果,提出了解決對(duì)策,從公司內(nèi)部治理上的解決措施是改善股本結(jié)構(gòu)和完善董事會(huì)特征和提高盈利能力,從外部治理上的解決措施是政府加大監(jiān)管力度和處罰力度,對(duì)分部信息披露的相關(guān)人員進(jìn)行繼續(xù)教育,使農(nóng)業(yè)上市公司披露更為詳細(xì)、真實(shí)的分部信息。
[Abstract]:As a big agricultural country in China, agriculture is closely related to people's life. From the policy of "agriculture, rural areas and farmers", we can see that agriculture is paid more and more attention to by the country. With the comprehensive development of agricultural listed companies, the information users are not satisfied with the information disclosed in the consolidated statements, as a supplement to the consolidated statements, the development of agricultural listed companies has brought a new direction and power to the development of agricultural listed companies. Division reports can provide more detailed and comprehensive information for information users. On the basis of consulting a large number of domestic and foreign research documents, they mainly collate and generalize the quality of accounting information disclosure. The related theoretical achievements in three aspects of accounting information disclosure quality and segment information disclosure quality of agricultural listed companies are discussed, and the basic theory of segment information including the meaning of segment information is expounded. How to determine the content of segment information disclosure of reportable division and agricultural listed company, and apply the theoretical basis of segment information to agricultural listed company, and discuss the present situation of the quality of segment information disclosure. The agricultural listed companies here are in a broad sense, including agriculture, forestry, fishing, and animal husbandry. The analysis found that the disclosed information lacks authenticity, adequacy, poor timeliness, and so on. It has a negative impact on the profitability, company size, and financial leverage of agricultural listed companies. Based on the empirical research on the internal factors such as the ownership structure and the characteristics of the board of directors, the qualitative evaluation results of segment information disclosure of agricultural listed companies listed in Shenzhen Stock Exchange and Shanghai Stock Exchange from 2013 to 2015 are selected as samples, and the multivariate regression model is used. Based on the results of empirical analysis, this paper puts forward some countermeasures, which are to improve the structure of equity, to improve the characteristics of the board of directors and to improve the profitability of the company. The solution from the external governance is that the government should strengthen the supervision and punishment, carry on the continuing education to the relevant personnel of the branch information disclosure, so that the agricultural listed companies can disclose more detailed and true segment information.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F324;F302.6

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