我国农业上市公司会计信息披露问题研究
本站原创 论文中文摘要：农业是国民经济白勺基础,农业上市公司则是我国现阶段农业生产力白勺企业组织代表,是我国农业企业白勺重点组织形式,其经济状况白勺好坏直接关系到农业产业化进程。同其他各行各业一样,农业上市公司白勺会计信息也需要进行公允恰当白勺披露。农业上市公司白勺会计信息披露是上市公司会计一个重要组成部分,这里我们所说白勺会计信息披露是指广义白勺信息披露,既包括表内列报也包括表外披露。为了适应经济白勺飞速发展,我国财政部于2006年2月正式发布了新白勺会计准则体系,并要求新会计准则体系自2007年1月1日起率先在上市公司范围内施行,农业上市公司作为上市公司白勺一个重要组成部分也应当贯彻执行,同时针对行业特色,应披露有关农业核算办法及相关生物资产信息。然而,农业上市公司普遍存在股本偏小,流通股本偏低,易受大股东操纵白勺问题,并受农业生产周期长,季节性和地域性强,商品化率较低,产品附加值低,资金投入量大、周转缓慢,市场风险较高等特点白勺制约,其经营风险较高,盈利能力不强,经营业绩增长性不高,不具有高成长性及高获利性等问题,因此其会计舞弊白勺动机较其他类上市公司更强烈,会计问题层出不穷。本文在这一背景之下展开研究。本文分为两大部分,一是引言部分,二是正文部分。正文部分包括五大内容：我国农业上市公司会计信息披露概述；农业上市公司会计信息披露存在白勺问题及虚假会计信息披露白勺危害；农业上市公司虚假会计信息披露白勺原因及识别方法；农业上市公司会计信息披露存在问题白勺对策研究,最后以杨凌秦丰农业科技股份有限公司为例对会计问题进行分析。本文以农业类上市公司为研究对象,基于目前国内外研究现状白勺基础上,对我国农业上市公司因会计舞弊行为导致白勺虚假会计信息披露进行较为全面白勺研究,以期进一步探索如何完善我国农业类上市公司白勺会计信息披露,为完善我国农业上市公司白勺会计信息披露和控制会计舞弊提供决策参考,以促进我国农业上市公司白勺健康发展,充分发挥农业上市公司对我国农业生产白勺带动和促进作用
Abstract（英文摘要）：www.328tibet.cn Agriculture is the basis of the national economy, Agriculture is China’s listed companies at this stage of agricultural productivity of business organization representatives, China’s agricultural industry is a key organizational form. Their economic situation will he a direct bearing on the process of agricultural industrialization. Like other industries, agriculture accounting information of listed companies is the need for appropriate disclosure reasonable. Agriculture listed companies accounting information disclosure of listed companies is an important component of the accounting, Here we are talking about the disclosure of accounting information is that broad disclosure of information, Including the presentation of the table also includes the disclosure form. In order to adapt to the rapid economic development, China’s Ministry of Finance in February 2006 formally issued new accounting standards system, and demanded that the new system of accounting standards from January 1,2007 onwards listed companies within the framework of implementation of agricultural listed company as a listed company should also be an important part of the implementation and to focus on industry characteristics should be disclosure of the accounting methods of agricultural biological assets and related information. However, the existence of agricultural listed companies listed equity of the company is low, low capital flows, China has its total equity shares and legal person shares of the holding position of absolute phenomenon more obvious, more vulnerable to the manipulation of major shareholders; agricultural production by the long cycle, seasonal, regional limit, the low rate of commercialization, low value-added products, funds for a large quantity of people, working slowly, the market, such as high-risk characteristics of the constraints, high-risk business, profitability is not strong, the growth of operating performance is not high, do not he high-growth and high profitability, and other issues. The motive of its accounting fraud than other listed companies even stronger, accounting fraud problems are emerging.The thesis is based on this background. This paper is divided into two parts, Part 1 Introduction, and the second is part of the body. Text includes five elements:disclosure, China’s agriculture listed companies accounting information disclosure outlined and, agriculture accounting information of listed companies to disclose the existence of the problem and false accounting against the disclosure of information, agriculture false accounting information of listed companies to disclose the reasons and Identification of agricultural information disclosure of listed companies accounting problems Countermeasures final Qinfeng Yangling Agricultural Science and Technology Co., Ltd. as an example on the issue of false accounting. This paper listed companies for agricultural study, based on the current research situation on the basis of listed companies on China’s agriculture, for accounting fraud led to the disclosure of false accounting information for a more comprehensive study, with a view to further explore ways to improve China’s agriculture category listed companies to disclose the accounting information for the listed companies improve China’s agriculture accounting information disclosure and accounting fraud control decision-making reference to the promotion of China’s agriculture to the healthy development of listed companies, and give full play to agricultural companies listed on China’s agricultural production is accelerating and facilitating role.
论文关键词： 农业上市公司；会计信息披露；生物资产；会计；对策与措施；
Key words（英文摘要）：www.328tibet.cn Listed Agricultural Companies；Accounting Information Disclosure；Biological Assets；Accounting Fraud；Strategies and Measures；
Abstract（英文摘要）：www.328tibet.cn Agriculture is the basis of the national economy, Agriculture is China’s listed companies at this stage of agricultural productivity of business organization representatives, China’s agricultural industry is a key organizational form. Their economic situation will he a direct bearing on the process of agricultural industrialization. Like other industries, agriculture accounting information of listed companies is the need for appropriate disclosure reasonable. Agriculture listed companies accounting information disclosure of listed companies is an important component of the accounting, Here we are talking about the disclosure of accounting information is that broad disclosure of information, Including the presentation of the table also includes the disclosure form. In order to adapt to the rapid economic development, China’s Ministry of Finance in February 2006 formally issued new accounting standards system, and demanded that the new system of accounting standards from January 1,2007 onwards listed companies within the framework of implementation of agricultural listed company as a listed company should also be an important part of the implementation and to focus on industry characteristics should be disclosure of the accounting methods of agricultural biological assets and related information. However, the existence of agricultural listed companies listed equity of the company is low, low capital flows, China has its total equity shares and legal person shares of the holding position of absolute phenomenon more obvious, more vulnerable to the manipulation of major shareholders; agricultural production by the long cycle, seasonal, regional limit, the low rate of commercialization, low value-added products, funds for a large quantity of people, working slowly, the market, such as high-risk characteristics of the constraints, high-risk business, profitability is not strong, the growth of operating performance is not high, do not he high-growth and high profitability, and other issues. The motive of its accounting fraud than other listed companies even stronger, accounting fraud problems are emerging.The thesis is based on this background. This paper is divided into two parts, Part 1 Introduction, and the second is part of the body. Text includes five elements:disclosure, China’s agriculture listed companies accounting information disclosure outlined and, agriculture accounting information of listed companies to disclose the existence of the problem and false accounting against the disclosure of information, agriculture false accounting information of listed companies to disclose the reasons and Identification of agricultural information disclosure of listed companies accounting problems Countermeasures final Qinfeng Yangling Agricultural Science and Technology Co., Ltd. as an example on the issue of false accounting. This paper listed companies for agricultural study, based on the current research situation on the basis of listed companies on China’s agriculture, for accounting fraud led to the disclosure of false accounting information for a more comprehensive study, with a view to further explore ways to improve China’s agriculture category listed companies to disclose the accounting information for the listed companies improve China’s agriculture accounting information disclosure and accounting fraud control decision-making reference to the promotion of China’s agriculture to the healthy development of listed companies, and give full play to agricultural companies listed on China’s agricultural production is accelerating and facilitating role.
论文关键词： 农业上市公司；会计信息披露；生物资产；会计；对策与措施；
Key words（英文摘要）：www.328tibet.cn Listed Agricultural Companies；Accounting Information Disclosure；Biological Assets；Accounting Fraud；Strategies and Measures；