本文關(guān)鍵詞：我國農(nóng)業(yè)上市公司會計政策選擇研究　出處：《河南大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 農(nóng)業(yè)上市公司 農(nóng)業(yè)會計政策 生物資產(chǎn)

【摘要】：二十世紀(jì)七十年代末至今的三十多年里,我國的會計政策經(jīng)歷了從簡單到較為完善的發(fā)展歷程,在這個從無到有的過程中,我國的會計政策和準(zhǔn)則逐漸科學(xué)化、系統(tǒng)化和規(guī)范化,并且在與我國國情相適應(yīng)的基礎(chǔ)上逐漸與國際趨同。隨著經(jīng)濟的發(fā)展,我國會計準(zhǔn)則和政策不斷發(fā)展完善,也賦予了上市公司更多的會計政策選擇權(quán)。上市公司會計政策選擇的研究對規(guī)范資本市場有重要意義,而我國對上市公司會計政策選擇的研究起步較晚,且對特殊行業(yè)的研究較少。我國是農(nóng)業(yè)大國,農(nóng)業(yè)上市公司代表著我國的先進(jìn)農(nóng)業(yè)生產(chǎn)力,是實現(xiàn)農(nóng)業(yè)產(chǎn)業(yè)化經(jīng)營的重要力量。但是,農(nóng)業(yè)是弱質(zhì)性行業(yè),具有資金投入周期長、利潤率低的特點,因此我國農(nóng)業(yè)上市公司的整體業(yè)績不突出,造成很多農(nóng)業(yè)上市公司可能存在利用會計政策選擇進(jìn)行利潤操縱的動機。所以,對農(nóng)業(yè)上市公司會計政策選擇的研究在理論和實踐上都具有重要意義。本文首先整理了會計政策選擇的相關(guān)概念,進(jìn)而對會計政策選擇的動機、影響因素和經(jīng)濟后果等相關(guān)理論進(jìn)行了討論,然后對農(nóng)業(yè)上市公司的現(xiàn)狀和特點進(jìn)行了分析。在此基礎(chǔ)上,選取滬深兩市37家農(nóng)業(yè)上市公司為研究樣本,選取樣本公司2011年至2013年的年報數(shù)據(jù),對樣本公司的農(nóng)產(chǎn)品發(fā)出計價政策、生產(chǎn)性生物資產(chǎn)折舊政策、生物資產(chǎn)減值政策和生物資產(chǎn)成本結(jié)轉(zhuǎn)政策選擇四個方面進(jìn)行具體的描述性統(tǒng)計分析,并分析了它們進(jìn)行會計政策選擇的特點,分析得出我國農(nóng)業(yè)上市公司在會計政策選擇中有對會計政策的選擇流于形式,對農(nóng)業(yè)會計政策信息的披露并不充分,濫用會計政策選擇操控利潤等問題,進(jìn)而分析產(chǎn)生這些問題的內(nèi)部原因和外部原因,最后有針對性地提出了應(yīng)對措施和建議。包括:(1)通過優(yōu)化股權(quán)結(jié)構(gòu),完善獨立董事制度,明確監(jiān)事會職能,建立內(nèi)部審計委員會制度,來改善農(nóng)業(yè)上市公司內(nèi)部治理結(jié)構(gòu)的問題;(2)通過加強農(nóng)業(yè)會計政策研究,完善農(nóng)業(yè)會計的相關(guān)準(zhǔn)則制度,進(jìn)一步縮小農(nóng)業(yè)會計政策選擇的空間;(3)通過提高農(nóng)業(yè)會計從業(yè)人員的綜合素質(zhì),來提高會計政策選擇的合理性;(4)通過提高我國注冊會計師的審計質(zhì)量,加強證券市場的監(jiān)管力度來強化對會計政策選擇的外部監(jiān)督體系。本文的主要貢獻(xiàn)在于運用描述性統(tǒng)計法和比較分析法,分析了農(nóng)業(yè)上市公司會計政策選擇的行為,一方面反映了農(nóng)業(yè)會計準(zhǔn)則在農(nóng)業(yè)上市公司的實施效果和不完善的地方,使會計理論和會計實踐相結(jié)合;另一方面,詳細(xì)分析指出了目前農(nóng)業(yè)上市公司的會計政策選擇行為存在的問題,同時提出了可能的改進(jìn)建議。
[Abstract]:Since the end of the 1970s more than 30 years, China's accounting policy has gone from simple to development more perfect, in the process from scratch, China's accounting policies and standards gradually scientific, systematic and standardized, and compatible with the basic situation of our country gradually and international convergence. With the development of the economy, China's accounting standards and policies have been developed and perfected, and more accounting policy options have been given to the listed companies. The study of accounting policy choice of listed companies is of great significance for regulating capital market. However, the research on accounting policy choice of Listed Companies in China started late, and there is little research on special industries. China is a big agricultural country, and the agricultural listed companies represent the advanced agricultural productivity of our country. It is an important force to realize the agricultural industrialization. However, agriculture is a weak industry, capital investment has long cycle, low profit rate, so the overall performance of agricultural listed companies in China is not prominent, resulting in many agricultural listed companies may choose the motive of profit manipulation using accounting policy. Therefore, the study of the choice of the accounting policy of the listed agricultural companies is of great significance in both theory and practice. This paper first collated the relevant concepts of accounting policy choice, then discussed the motives, influencing factors and economic consequences of accounting policy choice, and then analyzed the current situation and characteristics of agricultural listed companies. On this basis, select the Shanghai and Shenzhen two city 37 agricultural listed companies as the research sample, the annual report data from 2011 to 2013, the Sample Firms, the Sample Firms of the agricultural products issued valuation policies, production of biological assets depreciation policy, biological asset impairment policy and the cost of biological assets transfer policy choice of four aspects of descriptive statistical analysis of concrete. And analyzes their characteristics of accounting policy choice, the analysis of China's agricultural listed companies have the choice of accounting policy in accounting policy choice in the form, is not sufficient to agricultural accounting policy disclosure of information, abuse of accounting policy choice to control profits, and then analyzes the internal reasons and external reasons for these problems. Finally puts forward the countermeasures and suggestions. Including: (1) by optimizing the ownership structure, improve the independent director system, clear the functions of the board of supervisors, establish internal audit committee system, to improve the internal governance structure of agricultural listed companies; (2) by strengthening the research of agricultural accounting policies, improve the relevant agricultural accounting criterion system, further narrowing the accounting policy choice of agricultural space; (3) by improving the overall quality of agricultural accounting practitioners, to improve the rationality of the choice of accounting policies; (4) by improving the quality of the CPA's audit, strengthen supervision of the securities market to strengthen the choice of accounting policy of the external supervision system. The main contribution of this paper is the use of descriptive statistics and comparative analysis, analysis of the accounting policy choice of listed agricultural companies, on the one hand reflects the effect of the implementation of accounting standards on agricultural listed companies and the imperfect place, the combination of accounting theory and accounting practice; on the other hand, detailed analysis pointed out that the choice behavior at present, agricultural listed companies accounting policy problems, and put forward the possible.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F324;F302.6

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本文編號：1341181