本文關(guān)鍵詞： 農(nóng)業(yè)類上市公司 財務(wù)報告質(zhì)量 評價體系　出處：《山東農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：現(xiàn)代的資本市場信息不對稱、不確定性問題越來越嚴(yán)重,人們決策需要依據(jù)真實可靠的信息,而財務(wù)報告作為上市公司對外披露自身財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量的文件,是上市公司的“綜合性名片”,其質(zhì)量高低對財務(wù)報告使用者來說意義重大。作為有效降低資本市場信息不對稱的重要手段,財務(wù)報告的提供為投資者的經(jīng)濟決策提供了重要依據(jù)。農(nóng)業(yè)是一個國家經(jīng)濟命脈的基礎(chǔ),對任何一個國家來說都舉足輕重,它關(guān)乎一個國家的最基本需要,我國作為一個農(nóng)業(yè)大國更是如此。隨著社會的高速發(fā)展和經(jīng)濟體制的不斷完善,農(nóng)業(yè)類上市公司在農(nóng)業(yè)產(chǎn)業(yè)化的過程中應(yīng)運而生,這有力印證了農(nóng)業(yè)已逐漸由傳統(tǒng)模式向現(xiàn)代化的模式發(fā)展,農(nóng)業(yè)類上市公司具有一般上市公司的通性同時又具有農(nóng)業(yè)公司特性,能很好地代表農(nóng)業(yè)企業(yè)整體。從目前看,各農(nóng)業(yè)類上市公司提供的財務(wù)報告在形式上保持基本一致,而在內(nèi)容和質(zhì)量上卻存有差異,財務(wù)報告使用者在依據(jù)財務(wù)報告進行決策時,其質(zhì)量的高低成為他們最關(guān)注的問題。隨著農(nóng)業(yè)類上市公司的不斷發(fā)展,其涉農(nóng)業(yè)務(wù)也在增多,相應(yīng)的問題也越來越多。在我國證券市場上農(nóng)業(yè)類上市公司比重不大,但該類上市公司財務(wù)舞弊事件層出不窮,財務(wù)報告質(zhì)量高低難以評價,并且,目前我國的農(nóng)業(yè)類上市公司財務(wù)報告質(zhì)量僅僅在“及格”與“不及格”之間做了簡單區(qū)分,卻沒有形成一套完整的適合農(nóng)業(yè)類上市公司財務(wù)報告的質(zhì)量評價指標(biāo)體系,區(qū)分程度遠(yuǎn)不能滿足財務(wù)報告使用者的需求。在此背景下,一方面,投資者容易陷入財務(wù)報告質(zhì)量方面的盲區(qū),另一方面,影響投資決策質(zhì)量,更甚者對農(nóng)業(yè)類上市公司健康有序發(fā)展產(chǎn)生不利影響,與此同時,利益相關(guān)者、社會公眾和政府對該類上市公司的財務(wù)報告質(zhì)量的評價有著更高的訴求。因此,構(gòu)建一套適合農(nóng)業(yè)類上市公司財務(wù)報告質(zhì)量的評價體系具有很大的理論價值和現(xiàn)實意義。本文主要包括五部分內(nèi)容。第一,介紹農(nóng)業(yè)類上市公司財務(wù)報告質(zhì)量評價研究的背景及研究目的,對國內(nèi)外相關(guān)研究文獻進行歸納總結(jié),同時介紹了本文的主要內(nèi)容、采用的研究方法,指出文章的創(chuàng)新點。第二,對上市公司財務(wù)報告質(zhì)量評價的相關(guān)理論進行分析,對財務(wù)報告及其質(zhì)量標(biāo)準(zhǔn)、財務(wù)報告質(zhì)量與會計信息質(zhì)量之間的關(guān)系、財務(wù)報告質(zhì)量評價進行了分析闡述,并總結(jié)歸納了財務(wù)報告質(zhì)量特征的國內(nèi)外主要觀點。第三,對農(nóng)業(yè)類上市公司的概念、范圍進行了界定,在此基礎(chǔ)上分析了農(nóng)業(yè)類上市公司的特殊性,主要包括生產(chǎn)經(jīng)營特殊性和會計核算特殊性。第四,首先明確構(gòu)建農(nóng)業(yè)類上市公司財務(wù)報告質(zhì)量評價體系的思路及構(gòu)建原則,選取層次分析法和模糊綜合評價法為構(gòu)建方法,最后得出農(nóng)業(yè)類上市公司財務(wù)報告質(zhì)量的評價體系。第五,選取登海種業(yè)股份有限公司作為樣本,按照構(gòu)建的評價體系對其財務(wù)報告質(zhì)量進行評價,最后得出評價結(jié)果。
[Abstract]:Modern capital market information asymmetry, the uncertainty problem is more and more serious, according to reliable information to people and decision-making, financial report as a listed company to disclose its financial position, operating results and cash flow of the file, is a listed company "comprehensive name card", the quality of the financial report users is of great significance. As an important means to reduce the information asymmetry in the capital market, provide financial report provides an important basis for investors to economic decision making. Agriculture is the foundation of a country's economic lifeline, it is very important for any one country, it concerns the basic needs of a country, as an agricultural country is even more so with the rapid development of society and economy continues to improve, the agricultural listed companies came into being in the process of agricultural industrialization, this powerful Confirms the agriculture has been gradually from the traditional mode to the mode of the development of modernization, agricultural listed companies have listed companies in general nature also has agricultural company characteristics, can be a good representative of agricultural enterprises. At present, the agricultural listed companies provide financial statements are consistent in form, but there are the differences in content and quality, the users of financial reports to make decision based on financial report, its quality has become their most concern. With the continuous development of agricultural listed companies, the agricultural business also increased, the corresponding problem is more and more. In China's stock market is not the proportion of agricultural listed companies however, the financial fraud of listed company financial reporting quality emerge in an endless stream, it is difficult to evaluate, and at present, the quality of financial report in our country only in agricultural listed companies "The simple distinction between pass" and "fail", but did not form a complete set for agricultural listed company financial report quality evaluation index system, distinguishing degree can not meet the needs of the users of financial reports. Under this background, on the one hand, investors easily become blind on the quality of financial reporting, another hand, influence the investment decision quality, even adversely affect the orderly development of agricultural listed companies healthy at the same time, stakeholders, the public and the government have higher demands on the evaluation of financial reporting quality of the listed companies. Therefore, the construction has great theoretical value and practical significance of a suitable for agricultural quality of the listed company's financial report evaluation system. This paper mainly includes five parts. First, the evaluation of the quality of the financial report of listed agricultural company research back To view and Study on the relevant research literature at home and abroad are summarized, and introduces the main content of this article, the research methods, points out the innovations of this paper. Second, analyze the theory of evaluation of the quality of the financial report of listed companies, the financial report and the quality standard, the relationship between the quality of financial reporting and the quality of accounting the evaluation of the quality of financial reports are analyzed and summarized the characteristics of the quality of the financial report at home and abroad. The third main points of agricultural listed companies, the concept, scope, on the basis of the analysis of the particularity of agricultural listed companies, including the production and operation of special particularity and accounting fourth. Accounting, firstly establishing evaluation system of quality of agricultural listed company's financial report idea and design principle, selection of AHP and fuzzy comprehensive evaluation The price method is used to build the method. Finally, we get the evaluation system of the financial reporting quality of the agricultural listed companies. Fifth, we choose the Limited by Share Ltd as a sample, evaluate the quality of its financial report according to the evaluation system, and finally get the evaluation results.

【學(xué)位授予單位】：山東農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F324;F832.51;F302.6

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