本文選題：生物資產(chǎn) + 信息披露質(zhì)量　； 參考：《浙江農(nóng)林大學(xué)》2017年碩士論文

【摘要】：我國(guó)是一個(gè)發(fā)展中的農(nóng)業(yè)大國(guó),農(nóng)業(yè)上市公司是我國(guó)農(nóng)業(yè)企業(yè)先進(jìn)生產(chǎn)力的代表,其會(huì)計(jì)信息披露備受社會(huì)各界信息使用者的關(guān)注。我國(guó)農(nóng)業(yè)上市公司具體又劃分為農(nóng)、林、牧、漁業(yè),無(wú)論哪個(gè)行業(yè),生物資產(chǎn)都在其總資產(chǎn)中占有重要地位。然而我國(guó)對(duì)生物資產(chǎn)的研究相對(duì)較晚,直到2006年我國(guó)才頒布了專門的生物資產(chǎn)會(huì)計(jì)準(zhǔn)則,在《企業(yè)會(huì)計(jì)準(zhǔn)則第5號(hào)—生物資產(chǎn)》頒布后,我國(guó)生物資產(chǎn)信息披露狀況較以前有很大程度提高,但很大一部分農(nóng)業(yè)上市公司生物資產(chǎn)信息披露不規(guī)范,影響生物資產(chǎn)信息使用者作出合理經(jīng)濟(jì)決策。生物資產(chǎn)問(wèn)題研究備受會(huì)計(jì)學(xué)界學(xué)者和各方利益相關(guān)者的關(guān)注。本文主要以生物資產(chǎn)信息披露為切入點(diǎn),重點(diǎn)研究影響生物資產(chǎn)信息披露質(zhì)量的因素有哪些。在相關(guān)理論研究的基礎(chǔ)之上,對(duì)我國(guó)42家農(nóng)業(yè)上市公司2013-2015年生物資產(chǎn)信息披露質(zhì)量進(jìn)行評(píng)價(jià),評(píng)價(jià)結(jié)果顯示我國(guó)農(nóng)業(yè)上市公司近3年的生物資產(chǎn)信息披露質(zhì)量不高,披露質(zhì)量沒有明顯的提升,而且各農(nóng)業(yè)上市公司披露的質(zhì)量差距很大。通過(guò)構(gòu)建計(jì)量經(jīng)濟(jì)學(xué)模型,以生物資產(chǎn)信息披露的質(zhì)量為被解釋變量,從治理結(jié)構(gòu),公司特征及政府補(bǔ)助幾方面選取了8個(gè)解釋變量,另外還有年份、所屬行業(yè)作為控制變量,通過(guò)描述性統(tǒng)計(jì)及多元回歸分析,得出研究結(jié)果表明,在設(shè)置的影響因素中董事會(huì)規(guī)模、財(cái)務(wù)杠桿、營(yíng)運(yùn)能力及所屬行業(yè)對(duì)生物資產(chǎn)信息披露質(zhì)量有顯著的影響。本文在最后根據(jù)實(shí)證分析的結(jié)果,結(jié)合樣本公司生物資產(chǎn)信息披露狀況,提出了一些對(duì)策建議:完善生物資產(chǎn)信息披露制度,強(qiáng)化市場(chǎng)監(jiān)督力度,完善公司治理結(jié)構(gòu)等。希望能為我國(guó)農(nóng)業(yè)上市公司在生物資產(chǎn)信息披露問(wèn)題上提供一些參考。
[Abstract]:China is a developing agricultural country. Agricultural listed companies are the representatives of the advanced productive forces of agricultural enterprises in our country. The disclosure of accounting information has attracted the attention of the information users from all walks of life. Agricultural listed companies in China are divided into agriculture, forestry, animal husbandry and fishery. No matter which industry, biological assets play an important role in their total assets. However, the study of biological assets in our country is relatively late, until 2006, our country only promulgated the special biological assets accounting standards. After the promulgation of the Accounting Standards for Enterprises No. 5-Biological assets, The situation of biological assets information disclosure in China has been improved to a great extent, but a large part of agricultural listed companies' biological assets information disclosure is not standardized, which affects the users of biological assets information to make reasonable economic decisions. The study of biological assets has attracted the attention of accounting scholars and stakeholders. In this paper, biological assets information disclosure as a breakthrough point, focusing on the impact of biological assets information disclosure quality factors. On the basis of relevant theoretical research, the quality of biological assets information disclosure of 42 agricultural listed companies in China from 2013 to 2015 is evaluated. The results show that the quality of information disclosure of biological assets of agricultural listed companies in China in recent three years is not high. The quality of disclosure has not been significantly improved, and the quality of agricultural listed companies is very different. By constructing econometrics model, taking the quality of information disclosure of biological assets as explained variable, eight explanatory variables are selected from governance structure, company characteristics and government subsidy. In addition, the industry belongs to the industry as a control variable. Through descriptive statistics and multiple regression analysis, the results show that the size of the board of directors, financial leverage, operating ability and industry have a significant impact on the quality of information disclosure of biological assets. Finally, according to the results of empirical analysis and combined with the situation of biological assets information disclosure of sample companies, this paper puts forward some countermeasures and suggestions: to perfect the disclosure system of biological assets information, to strengthen market supervision, and to perfect the corporate governance structure. This paper hopes to provide some references for agricultural listed companies in the issue of biological assets information disclosure.
【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】：2017
【分類號(hào)】：F324;F302.6

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