农业上市公司会计信息披露情况研究.docVIP

目 录 摘要 2 Abstract 2 引言 3 1 会计信息披露的基本理论 3 1.1 会计信息 3 1.2会计信息披露 4 1.3 会计信息披露的理论基础 4 1.4 会计信息披露体系 6 1.5 会计信息披露质量标准 8 2 农业上市公司会计信息披露情况研究 9 2.1 农业上市公司的界定 9 2.2 农业上市公司会计信息披露质量现状 11 2.3 农业上市公司会计信息披露质量存在的问题 12 3 农业上市公司会计信息披露质量出现问题的原因 21 3.1 农业上市公司信息披露风险的特殊性 21 3.2 上市公司会计信息披露制度不完善 22 3.3 上市公司受利益驱动，监督和处罚力度不够 23 3.4 公司内部治理结构不合理，财务人员缺乏相对独立性 24 4 完善我国上市公司会计信息披露的对策建议 25 4.1 完善会计信息披露制度 25 4.2 完善会计信息披露法律责任体系和政府监管体系 25 4.3 完善上市公司治理结构建设 26 4.4 完善会计职业道德教育体系 26 结论 27 参考文献： 27 致谢 28 农业上市公司会计信息披露情况研究 曾婕 西南大学经济管理学院，重庆400715 摘要：2007年1月1日起企业会计准则率先在上市公司施行，新会计准则体系的建立有效地提高会计信息的相关性和可靠性促进财务信息披露更加透明具有极其重要的意义。Agricultural listed companies disclosure of accounting information Zeng Jie College of Economics and Management, Southwest University, Chongqing 400715, China Abstract: January 1, 2007 Accounting Standards from the first implementation of listed companies. Establishment of new accounting standards on accounting information effectively to improve the relevance and reliability, and promote more transparent disclosure of financial information is extremely important. In this paper, the Shanghai Stock Exchange and Shenzhen Stock Exchange in 2008 and 2010 annual report, supplementary notice, based on data correction notices, etc. With timeliness, accuracy, completeness and authenticity of such accounting information quality standards. Listed companies on China’s agriculture accounting information were analyzed, the following conclusions: (1)Disclosure of accounting information in the timeliness, accuracy, completeness and authenticity, Information disclosure is still lagging, selective information disclosure, the disclosure of false information and other issues. (2)Analysis of the quality of accounting information disclosure causes problems, Include: Agricultural risk of information disclosure of listed companies’ specificity; Public Company Accounting information disclosure system is imperfect; Driven by the interests of listed companies, Inadequate supervision and punishment; Internal governan