本文選題：農(nóng)業(yè)上市公司　切入點：會計信息質(zhì)量　出處：《重慶師范大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：農(nóng)業(yè)上市公司是推動農(nóng)業(yè)產(chǎn)業(yè)走上規(guī)�；⒓s化和現(xiàn)代化道路的主體，是代表現(xiàn)代先進(jìn)農(nóng)業(yè)生產(chǎn)力的企業(yè)組織。作為“國際通用的商業(yè)語言”的會計信息是經(jīng)濟(jì)信息非常重要的組成部分，是我們進(jìn)行經(jīng)濟(jì)決策的重要憑據(jù)，會計信息質(zhì)量直接關(guān)系到會計信息使用者經(jīng)濟(jì)決策正確與否。 本文運(yùn)用層次分析法和Dechow和Dichev模型(文中簡稱DD模型)，對農(nóng)業(yè)上市公司的會計信息質(zhì)量進(jìn)行了評價。同時，就會計信息質(zhì)量對農(nóng)業(yè)上市公司投資效率的影響進(jìn)行了實證研究。研究發(fā)現(xiàn)，基于層次分析法和DD模型評價的農(nóng)業(yè)上市公司會計信息質(zhì)量結(jié)果基本一致，農(nóng)業(yè)上市公司的會計信息質(zhì)量目前整體還有待提高。同時，用殘差值表示的會計信息質(zhì)量與農(nóng)業(yè)上市公司投資效率有顯著負(fù)相關(guān)關(guān)系，不高的會計信息質(zhì)量會給企業(yè)的投資造成負(fù)面影響，進(jìn)一步改進(jìn)會計信息質(zhì)量則有助于正向提高企業(yè)的投資效率。 總體上，運(yùn)用兩種不同的方法，對農(nóng)業(yè)上市公司的會計信息質(zhì)量進(jìn)行的評價，是一種有益嘗試和探索，從量上把握了農(nóng)業(yè)上市公司的會計信息質(zhì)量水平，具有較強(qiáng)的實用性和針對性。提高會計信息質(zhì)量有助于改進(jìn)農(nóng)業(yè)上市公司投資效率的研究結(jié)論，為國家制定出臺相關(guān)政策提供了現(xiàn)實依據(jù)。
[Abstract]:Agricultural listed companies are the main bodies that promote the agricultural industry to take the road of scale, intensification and modernization. It is an enterprise organization representing modern advanced agricultural productivity. As an international common business language, accounting information is a very important part of economic information and an important evidence for our economic decision-making. The quality of accounting information is directly related to whether the economic decision of accounting information users is correct or not. In this paper, the quality of accounting information of agricultural listed companies is evaluated by AHP and Dechow and Dichev models. This paper makes an empirical study on the effect of accounting information quality on the investment efficiency of agricultural listed companies. It is found that the results of accounting information quality of agricultural listed companies based on AHP and DD model are basically the same. At present, the quality of accounting information of agricultural listed companies needs to be improved. At the same time, there is a significant negative correlation between the quality of accounting information expressed by residual value and the investment efficiency of agricultural listed companies. The low quality of accounting information will have a negative impact on the investment of enterprises, and further improving the quality of accounting information will help to improve the investment efficiency of enterprises in a positive direction. In general, it is a useful attempt and exploration to evaluate the quality of accounting information of agricultural listed companies by using two different methods. The quality level of accounting information of agricultural listed companies is grasped in terms of quantity. Improving the quality of accounting information is helpful to improve the investment efficiency of agricultural listed companies and provides a practical basis for the government to formulate relevant policies.
【學(xué)位授予單位】：重慶師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F302.6;F832.51

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