本文關(guān)鍵詞： 農(nóng)業(yè)類(lèi)上市公司 財(cái)務(wù)報(bào)告質(zhì)量 評(píng)價(jià)體系　出處：《山東農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：現(xiàn)代的資本市場(chǎng)信息不對(duì)稱(chēng)、不確定性問(wèn)題越來(lái)越嚴(yán)重,人們決策需要依據(jù)真實(shí)可靠的信息,而財(cái)務(wù)報(bào)告作為上市公司對(duì)外披露自身財(cái)務(wù)狀況、經(jīng)營(yíng)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(duì)財(cái)務(wù)報(bào)告使用者來(lái)說(shuō)意義重大。作為有效降低資本市場(chǎng)信息不對(duì)稱(chēng)的重要手段,財(cái)務(wù)報(bào)告的提供為投資者的經(jīng)濟(jì)決策提供了重要依據(jù)。農(nóng)業(yè)是一個(gè)國(guó)家經(jīng)濟(jì)命脈的基礎(chǔ),對(duì)任何一個(gè)國(guó)家來(lái)說(shuō)都舉足輕重,它關(guān)乎一個(gè)國(guó)家的最基本需要,我國(guó)作為一個(gè)農(nóng)業(yè)大國(guó)更是如此。隨著社會(huì)的高速發(fā)展和經(jīng)濟(jì)體制的不斷完善,農(nóng)業(yè)類(lèi)上市公司在農(nóng)業(yè)產(chǎn)業(yè)化的過(guò)程中應(yīng)運(yùn)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(lèi)上市公司具有一般上市公司的通性同時(shí)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(lèi)上市公司提供的財(cái)務(wù)報(bào)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(cái)務(wù)報(bào)告使用者在依據(jù)財(cái)務(wù)報(bào)告進(jìn)行決策時(shí),其質(zhì)量的高低成為他們最關(guān)注的問(wèn)題。隨著農(nóng)業(yè)類(lèi)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(wèn)題也越來(lái)越多。在我國(guó)證券市場(chǎng)上農(nóng)業(yè)類(lèi)上市公司比重不大,但該類(lèi)上市公司財(cái)務(wù)舞弊事件層出不窮,財(cái)務(wù)報(bào)告質(zhì)量高低難以評(píng)價(jià),并且,目前我國(guó)的農(nóng)業(yè)類(lèi)上市公司財(cái)務(wù)報(bào)告質(zhì)量?jī)H僅在“及格”與“不及格”之間做了簡(jiǎn)單區(qū)分,卻沒(méi)有形成一套完整的適合農(nóng)業(yè)類(lèi)上市公司財(cái)務(wù)報(bào)告的質(zhì)量評(píng)價(jià)指標(biāo)體系,區(qū)分程度遠(yuǎn)不能滿(mǎn)足財(cái)務(wù)報(bào)告使用者的需求。在此背景下,一方面,投資者容易陷入財(cái)務(wù)報(bào)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(duì)農(nóng)業(yè)類(lèi)上市公司健康有序發(fā)展產(chǎn)生不利影響,與此同時(shí),利益相關(guān)者、社會(huì)公眾和政府對(duì)該類(lèi)上市公司的財(cái)務(wù)報(bào)告質(zhì)量的評(píng)價(jià)有著更高的訴求。因此,構(gòu)建一套適合農(nóng)業(yè)類(lèi)上市公司財(cái)務(wù)報(bào)告質(zhì)量的評(píng)價(jià)體系具有很大的理論價(jià)值和現(xiàn)實(shí)意義。本文主要包括五部分內(nèi)容。第一,介紹農(nóng)業(yè)類(lèi)上市公司財(cái)務(wù)報(bào)告質(zhì)量評(píng)價(jià)研究的背景及研究目的,對(duì)國(guó)內(nèi)外相關(guān)研究文獻(xiàn)進(jìn)行歸納總結(jié),同時(shí)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(diǎn)。第二,對(duì)上市公司財(cái)務(wù)報(bào)告質(zhì)量評(píng)價(jià)的相關(guān)理論進(jìn)行分析,對(duì)財(cái)務(wù)報(bào)告及其質(zhì)量標(biāo)準(zhǔn)、財(cái)務(wù)報(bào)告質(zhì)量與會(huì)計(jì)信息質(zhì)量之間的關(guān)系、財(cái)務(wù)報(bào)告質(zhì)量評(píng)價(jià)進(jìn)行了分析闡述,并總結(jié)歸納了財(cái)務(wù)報(bào)告質(zhì)量特征的國(guó)內(nèi)外主要觀點(diǎn)。第三,對(duì)農(nóng)業(yè)類(lèi)上市公司的概念、范圍進(jìn)行了界定,在此基礎(chǔ)上分析了農(nóng)業(yè)類(lèi)上市公司的特殊性,主要包括生產(chǎn)經(jīng)營(yíng)特殊性和會(huì)計(jì)核算特殊性。第四,首先明確構(gòu)建農(nóng)業(yè)類(lèi)上市公司財(cái)務(wù)報(bào)告質(zhì)量評(píng)價(jià)體系的思路及構(gòu)建原則,選取層次分析法和模糊綜合評(píng)價(jià)法為構(gòu)建方法,最后得出農(nóng)業(yè)類(lèi)上市公司財(cái)務(wù)報(bào)告質(zhì)量的評(píng)價(jià)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(píng)價(jià)體系對(duì)其財(cái)務(wù)報(bào)告質(zhì)量進(jìn)行評(píng)價(jià),最后得出評(píng)價(jià)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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F324;F832.51;F302.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王丹紅;;論財(cái)務(wù)報(bào)告質(zhì)量評(píng)價(jià)[J];財(cái)政監(jiān)督;2015年23期

2 麻匯;;我國(guó)財(cái)務(wù)報(bào)告質(zhì)量評(píng)價(jià)若干問(wèn)題的探討[J];財(cái)政監(jiān)督;2015年23期

3 錢(qián)義霞;;淺談我國(guó)上市公司財(cái)務(wù)信息披露的問(wèn)題及對(duì)策[J];財(cái)經(jīng)界(學(xué)術(shù)版);2015年07期

4 賴(lài)惠明;;農(nóng)業(yè)類(lèi)上市公司生物資產(chǎn)披露實(shí)證分析[J];中國(guó)農(nóng)業(yè)會(huì)計(jì);2015年04期

5 江青霞;魏遠(yuǎn)竹;鄧夢(mèng)秋;謝幫生;;農(nóng)業(yè)類(lèi)上市公司生物資產(chǎn)信息披露探析[J];科技和產(chǎn)業(yè);2015年02期

6 秦玉文;衣潔;;我國(guó)上市公司會(huì)計(jì)信息質(zhì)量評(píng)價(jià)及提升對(duì)策研究[J];現(xiàn)代經(jīng)濟(jì)信息;2015年01期

7 吳虹雁;李蓉;顧義軍;;農(nóng)業(yè)上市公司生物資產(chǎn)確認(rèn)與計(jì)量經(jīng)濟(jì)后果分析[J];中國(guó)農(nóng)業(yè)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2014年02期

8 王金玲;;財(cái)務(wù)報(bào)告和其他財(cái)務(wù)報(bào)告信息的質(zhì)量標(biāo)準(zhǔn)分析[J];北方經(jīng)貿(mào);2013年08期

9 孫光國(guó);楊金鳳;鄭文婧;;財(cái)務(wù)報(bào)告質(zhì)量評(píng)價(jià):理論框架、關(guān)鍵概念、運(yùn)行機(jī)制[J];會(huì)計(jì)研究;2013年03期

10 黎文靖;孔東民;;信息透明度、公司治理與中小股東參與[J];會(huì)計(jì)研究;2013年01期

相關(guān)博士學(xué)位論文 前2條

1 彭熠;我國(guó)農(nóng)業(yè)上市公司經(jīng)營(yíng)績(jī)效研究[D];浙江大學(xué);2006年

2 楊美麗;公司治理中的會(huì)計(jì)信息披露問(wèn)題研究[D];山東農(nóng)業(yè)大學(xué);2006年

相關(guān)碩士學(xué)位論文 前4條

1 呂旭;我國(guó)上市公司財(cái)務(wù)報(bào)告質(zhì)量評(píng)價(jià)研究[D];山西財(cái)經(jīng)大學(xué);2014年

2 張黎;我國(guó)農(nóng)業(yè)上市公司財(cái)務(wù)危機(jī)預(yù)警模型研究[D];四川農(nóng)業(yè)大學(xué);2008年

3 劉雪飛;農(nóng)業(yè)上市公司價(jià)值評(píng)估研究[D];西南大學(xué);2008年

4 賈莉莉;我國(guó)農(nóng)業(yè)上市公司生物資產(chǎn)信息披露狀況研究[D];山東農(nóng)業(yè)大學(xué);2007年

，

本文編號(hào)：1465745