【摘要】：2007年初,我國財(cái)政部首次頒布實(shí)施了《企業(yè)會(huì)計(jì)準(zhǔn)則第5號(hào)——生物資產(chǎn)》,要求首先在上市公司執(zhí)行,同時(shí)鼓勵(lì)非上市企業(yè)提前施行。在此背景下,本文以我國農(nóng)林類上市公司的年度報(bào)告為樣本,對(duì)其生物資產(chǎn)信息披露的情況作統(tǒng)計(jì)分析,旨在考察農(nóng)林類上市公司在生物資產(chǎn)信息披露中存在的問題,從而為政府決策部門更好地指導(dǎo)農(nóng)林類上市公司生物資產(chǎn)信息披露提供政策建議。研究結(jié)果表明:(1)生物資產(chǎn)信息披露不全面,部分企業(yè)報(bào)表內(nèi)明確提示有相關(guān)業(yè)務(wù)和資產(chǎn),卻不在資產(chǎn)負(fù)債表中列出。(2)生物資產(chǎn)信息披露不統(tǒng)一,部分公司的生物資產(chǎn)信息披露與官方規(guī)定和慣例不符。如在民和股份2012企業(yè)年報(bào)中,在生物資產(chǎn)會(huì)計(jì)政策項(xiàng)目之下,年報(bào)披露公司生物資產(chǎn)全部為消耗性生物資產(chǎn)。(3)生物資產(chǎn)會(huì)計(jì)計(jì)量標(biāo)準(zhǔn)不一致,根據(jù)生物資產(chǎn)的會(huì)計(jì)處理原則,不同的計(jì)量方式,會(huì)產(chǎn)生不同的結(jié)果。(4)當(dāng)前我國上市公司生物資產(chǎn)信息披露仍然存在披露內(nèi)容不規(guī)范、不完整,披露的可比性、系統(tǒng)性較差等問題。研究認(rèn)為:(1)相關(guān)職能部門應(yīng)當(dāng)積極完善企業(yè)會(huì)計(jì)相關(guān)制度,進(jìn)一步規(guī)范生物資產(chǎn)信息披露。(2)應(yīng)積極加強(qiáng)對(duì)農(nóng)林類上市公司生物信息披露的監(jiān)督和處罰,引導(dǎo)農(nóng)林類上市公司正確披露生物資產(chǎn)信息。(3)積極探索建立健全第三方機(jī)構(gòu)管理機(jī)制,多維度監(jiān)管及減少農(nóng)林類上市公司生物資產(chǎn)披露的問題和不足。
[Abstract]:At the beginning of 2007, the Ministry of Finance issued and implemented the Accounting Standard for Enterprises No. 5-Biological assets for the first time, which requires the first implementation in listed companies and encourages non-listed enterprises to carry out it ahead of time. Under this background, taking the annual report of agricultural and forestry listed companies as the sample, this paper makes a statistical analysis on the information disclosure of biological assets of agricultural and forestry listed companies, in order to investigate the problems existing in the disclosure of biological assets information of agricultural and forestry listed companies. Therefore, it provides policy advice for government policy departments to better guide agricultural and forestry listed companies to disclose biological assets information. The results show that: (1) the disclosure of biological assets information is incomplete, and some enterprises' statements clearly indicate that there are related businesses and assets, but not listed in the balance sheet. (2) the disclosure of biological assets information is not uniform. The disclosure of biological assets of some companies is inconsistent with official regulations and practices. If, in the annual report of Minhe 2012, under the item of biological assets accounting policy, the annual report discloses that the biological assets of the company are all expendable biological assets. (3) the accounting standards of biological assets are inconsistent, and according to the accounting principles of biological assets, Different measurement methods will produce different results. (4) at present, the disclosure of biological assets information of listed companies in China still has some problems, such as non-standard, incomplete, comparable disclosure, poor system and so on. The conclusions are as follows: (1) relevant functional departments should actively improve the accounting system of enterprises and further standardize the disclosure of biological assets information. (2) We should actively strengthen the supervision and punishment of the disclosure of biological information of agricultural and forestry listed companies. Guide agricultural and forestry listed companies to correctly disclose biological assets information. (3) actively explore the establishment of a sound third-party organization management mechanism, multi-dimensional supervision and reduce agricultural and forestry listed companies biological assets disclosure problems and deficiencies.
【學(xué)位授予單位】：浙江農(nóng)林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F302.6;F324

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本文編號(hào)：2282530