【摘要】：我國是一個(gè)農(nóng)業(yè)依賴型大國,農(nóng)業(yè)在國內(nèi)消費(fèi)和出口創(chuàng)收方面都起著重要的作用。對(duì)于農(nóng)業(yè)企業(yè),由于農(nóng)業(yè)活動(dòng)和生物資產(chǎn)的特殊性導(dǎo)致生物資產(chǎn)信息披露也具有特殊性,即動(dòng)植物的自然再生產(chǎn)性與經(jīng)濟(jì)再生產(chǎn)性,且相互交織。正是這種特性導(dǎo)致了生物資產(chǎn)的確認(rèn)、計(jì)量、披露的復(fù)雜性。而農(nóng)業(yè)活動(dòng)中,采用何種確認(rèn)、計(jì)量屬性,需要通過信息披露的方式傳遞給信息的使用者,故完整、相關(guān)、真實(shí)、及時(shí)的信息披露是生物資產(chǎn)會(huì)計(jì)核算中至關(guān)重要的一個(gè)環(huán)節(jié),故農(nóng)業(yè)上市公司生物資產(chǎn)信息披露問題備受會(huì)計(jì)學(xué)界乃至經(jīng)濟(jì)學(xué)界的關(guān)注。我國于2006年2月5日已頒了布《企業(yè)會(huì)計(jì)準(zhǔn)則第5號(hào)——生物資產(chǎn)》,并自2007年1月1日起執(zhí)行。為了更好地把握和貫徹新準(zhǔn)則,有必要從理論的高度把握生物資產(chǎn)信息披露的現(xiàn)狀。本文以生物資產(chǎn)信息披露現(xiàn)狀為切入點(diǎn),以滬深兩市農(nóng)業(yè)上市2012年年報(bào)為數(shù)據(jù)樣本,對(duì)農(nóng)業(yè)上市公司生物資產(chǎn)信息披露具體情況進(jìn)行了描述性的統(tǒng)計(jì)分析,以農(nóng)業(yè)上市公司實(shí)際數(shù)據(jù)為依托,分析了生物資產(chǎn)信息披露完整性、相關(guān)性、真實(shí)性、及時(shí)性四個(gè)維度的質(zhì)量情況。隨后,本文深入挖掘生物資產(chǎn)信息披露質(zhì)量較低的深層次原因,從理論和實(shí)務(wù)上提出了解決途徑。對(duì)生物資產(chǎn)信息披露中的完整性和相關(guān)性水平較低的問題做了詳細(xì)闡述,并從生物資產(chǎn)信息披露準(zhǔn)則層面找到原因。最后,本文提出了提高生物資產(chǎn)信息披露水平建議,即在始終保持審慎態(tài)度的基礎(chǔ)上,補(bǔ)充完善生物資產(chǎn)信息披露準(zhǔn)則,輔之嚴(yán)格的市場監(jiān)管,同時(shí)加強(qiáng)企業(yè)內(nèi)部建設(shè),建立完善有效的內(nèi)部控制制度,實(shí)現(xiàn)生物資產(chǎn)信息披露完整、真實(shí)、及時(shí)、相關(guān)的質(zhì)量要求。
[Abstract]:China is an agricultural dependent country, agriculture plays an important role in domestic consumption and export income. For agricultural enterprises, because of the particularity of agricultural activities and biological assets, the disclosure of biological assets information has its own particularity, that is, the natural reproduction of animals and plants and economic reproduction, and intertwined with each other. It is this characteristic that leads to the complexity of recognition, measurement, and disclosure of biological assets. However, in agricultural activities, what kind of recognition and measurement attributes need to be transmitted to the users of information through the way of information disclosure, so the complete, relevant, true and timely disclosure of information is a crucial link in the accounting of biological assets. Therefore, the issue of agricultural listed companies biological assets information disclosure has been concerned by accounting and even economic circles. On February 5, 2006, China issued the Accounting Standard for Enterprises No. 5-Biological assets, which has been implemented since January 1, 2007. In order to better grasp and implement the new criterion, it is necessary to grasp the present situation of biological assets information disclosure from the perspective of theory. Taking the current situation of information disclosure of biological assets as the starting point and the annual report of agricultural listing in Shanghai and Shenzhen in 2012 as the data sample, this paper makes a descriptive statistical analysis on the specific situation of information disclosure of biological assets of agricultural listed companies. Based on the actual data of agricultural listed companies, this paper analyzes the quality of biological assets information disclosure in four dimensions: integrity, relevance, authenticity and timeliness. Then, this paper deeply excavates the deep reason of the low quality of the biological assets information disclosure, and puts forward the solution from the theory and the practice. In this paper, the problem of low level of integrity and correlation in the disclosure of biological assets information is discussed in detail, and the reasons are found from the level of disclosure criteria of biological assets information. Finally, this paper puts forward some suggestions to improve the level of information disclosure of biological assets, that is, on the basis of maintaining a prudent attitude all the time, supplementing and perfecting the guidelines of information disclosure of biological assets, assisting with strict market supervision, and strengthening the internal construction of enterprises. Establish effective internal control system to realize complete, true, timely and relevant quality requirements of biological assets information disclosure.
【學(xué)位授予單位】：四川農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F302.6;F324

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本文編號(hào)：2421177