林业上市公司生物资产会计信息披露问题与对策

Accounting Information Disclosure of Biological Assets in Forestry Listed Companies:Problems and Countermeasures

通过对2012年度林业上市公司按照《企业会计准则第5号——生物资产》的要求披露的林业生物资产会计信息的分析,结果发现,大部分上市公司所提供的林业生物资产会计信息披露存在欠规范、可比性不足和披露不够充分等问题,而林业生物资产增值信息和生态效益、社会效益的信息披露方面更是缺乏。因此,应通过强制性披露和自愿性披露两方面的相关措施来完善我国林业上市公司生物资产会计信息披露。

This paper makes an analysis of the accounting information of biological assets in forestry listed companies over the year of 2012, which is required to disclose by ＂Accounting Standards for Business Enterprise No. 5 - Biological assets＂ . The results show that the accounting information disclosure of forestry biological assets provided by most of the listed companies have such problems as lack of standardization, insufficient comparability, inadequate disclosure, and so on; while the information disclosure of the appreciation in forestry biological assets and the information disclo- sure of ecological and social benefits arc even short of. Therefore, relevant measures concerning both mandatory and voluntary disclosure of accounting information should be adopted to improve the accounting information disclosure of biological assets of China＇s forestry listed companies.