农业上市公司会计信息失真的分析研究.pdfVIP

摘 要 加入WTO 以后，中国市场经济转型速度加快，农业产业化将会成为农业经济转型 的必然趋势。会计信息是了解上市公司经营状况的直接手段。本文以我国农业上市公 司经营时出现的股权结构不合理、“背农”经营以及农业要素进行核算时遇到的问题 为对象进行相关分析。针对农业上市公司在经营过程中表现出来的特殊性，本人引进 博弈论方法分析造成会计信息失真的原因。 以博弈分析为基础，本文提出几点建议：完善相关的法律法规，加大监管和惩罚 力度；调整公司股权结构，充分发挥各管理层的职责；完善内部控制制度，做好内部 控制工作；推动会计队伍建设，提升从业人员基本素质；加强中介机构监督和管理， 重视从业人员道德培养，最终实现农业上市公司在资本市场中稳步前行。 关键词：农业上市公司；会计信息失真；博弈论 Agricultural Listed Companies the Distortion of Accounting Information Research Abstract Join WTO, increased the transformation of Chinas market economy, the industrialization of agriculture will become the inevitable trend of agricultural economic transformation. Accounting information is listed company operating conditions of the direct method. This paper in our agricultural listed companies operating appears when back agriculture business, unreasonable structure of shares and agricultural factors accounting for the problems of object to close analysis. For agricultural listed companies in the business process the particularity of the show, I introduce game theory, analyzes the reasons of the distortion of accounting information cause. Based on game theory, this paper puts forward several Suggestions: perfect the relevant laws and regulations, strengthen the supervision and penalties; Adjust the structure of company treatment, give full play to the management duties; Perfect the internal control systems and improve the internal control work; Promote accounting team construction, improve the basic quality of employees; To strengthen the supervision and management of the intermediary agencies, pay attention to moral training employees, finally realizes the agricultural listed companies in the capital market