本文關(guān)鍵詞：我國(guó)農(nóng)業(yè)上市公司會(huì)計(jì)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

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【摘要】：二十世紀(jì)七十年代末至今的三十多年里,我國(guó)的會(huì)計(jì)政策經(jīng)歷了從簡(jiǎn)單到較為完善的發(fā)展歷程,在這個(gè)從無(wú)到有的過(guò)程中,我國(guó)的會(huì)計(jì)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(guó)國(guó)情相適應(yīng)的基礎(chǔ)上逐漸與國(guó)際趨同。隨著經(jīng)濟(jì)的發(fā)展,我國(guó)會(huì)計(jì)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(huì)計(jì)政策選擇權(quán)。上市公司會(huì)計(jì)政策選擇的研究對(duì)規(guī)范資本市場(chǎng)有重要意義,而我國(guó)對(duì)上市公司會(huì)計(jì)政策選擇的研究起步較晚,且對(duì)特殊行業(yè)的研究較少。我國(guó)是農(nóng)業(yè)大國(guó),農(nóng)業(yè)上市公司代表著我國(guó)的先進(jìn)農(nóng)業(yè)生產(chǎn)力,是實(shí)現(xiàn)農(nóng)業(yè)產(chǎn)業(yè)化經(jīng)營(yíng)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(zhǎng)、利潤(rùn)率低的特點(diǎn),因此我國(guó)農(nóng)業(yè)上市公司的整體業(yè)績(jī)不突出,造成很多農(nóng)業(yè)上市公司可能存在利用會(huì)計(jì)政策選擇進(jìn)行利潤(rùn)操縱的動(dòng)機(jī)。所以,對(duì)農(nóng)業(yè)上市公司會(huì)計(jì)政策選擇的研究在理論和實(shí)踐上都具有重要意義。本文首先整理了會(huì)計(jì)政策選擇的相關(guān)概念,進(jìn)而對(duì)會(huì)計(jì)政策選擇的動(dòng)機(jī)、影響因素和經(jīng)濟(jì)后果等相關(guān)理論進(jìn)行了討論,然后對(duì)農(nóng)業(yè)上市公司的現(xiàn)狀和特點(diǎn)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(bào)數(shù)據(jù),對(duì)樣本公司的農(nóng)產(chǎn)品發(fā)出計(jì)價(jià)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(gè)方面進(jìn)行具體的描述性統(tǒng)計(jì)分析,并分析了它們進(jìn)行會(huì)計(jì)政策選擇的特點(diǎn),分析得出我國(guó)農(nóng)業(yè)上市公司在會(huì)計(jì)政策選擇中有對(duì)會(huì)計(jì)政策的選擇流于形式,對(duì)農(nóng)業(yè)會(huì)計(jì)政策信息的披露并不充分,濫用會(huì)計(jì)政策選擇操控利潤(rùn)等問(wèn)題,進(jìn)而分析產(chǎn)生這些問(wèn)題的內(nèi)部原因和外部原因,最后有針對(duì)性地提出了應(yīng)對(duì)措施和建議。包括:(1)通過(guò)優(yōu)化股權(quán)結(jié)構(gòu),完善獨(dú)立董事制度,明確監(jiān)事會(huì)職能,建立內(nèi)部審計(jì)委員會(huì)制度,來(lái)改善農(nóng)業(yè)上市公司內(nèi)部治理結(jié)構(gòu)的問(wèn)題;(2)通過(guò)加強(qiáng)農(nóng)業(yè)會(huì)計(jì)政策研究,完善農(nóng)業(yè)會(huì)計(jì)的相關(guān)準(zhǔn)則制度,進(jìn)一步縮小農(nóng)業(yè)會(huì)計(jì)政策選擇的空間;(3)通過(guò)提高農(nóng)業(yè)會(huì)計(jì)從業(yè)人員的綜合素質(zhì),來(lái)提高會(huì)計(jì)政策選擇的合理性;(4)通過(guò)提高我國(guó)注冊(cè)會(huì)計(jì)師的審計(jì)質(zhì)量,加強(qiáng)證券市場(chǎng)的監(jiān)管力度來(lái)強(qiáng)化對(duì)會(huì)計(jì)政策選擇的外部監(jiān)督體系。本文的主要貢獻(xiàn)在于運(yùn)用描述性統(tǒng)計(jì)法和比較分析法,分析了農(nóng)業(yè)上市公司會(huì)計(jì)政策選擇的行為,一方面反映了農(nóng)業(yè)會(huì)計(jì)準(zhǔn)則在農(nóng)業(yè)上市公司的實(shí)施效果和不完善的地方,使會(huì)計(jì)理論和會(huì)計(jì)實(shí)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(huì)計(jì)政策選擇行為存在的問(wèn)題,同時(shí)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(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F324;F302.6

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