中国生物资产信息披露的规范性研究——基于农业上市公司的实证分析

Biological Assets' Information Disclosure in China:Empirical Analysis Based on Agriculture Listed Enterprises

生物资产准则已实施多年,为研究准则的实施情况,以及实施中存在的问题,为建立以生物资产准则为准绳的生物资产信息披露规范性指标体系,笔者选择了25家农业类上市公司公开披露的定期报告为信息来源,以其中10项披露指标的平均值以及各公司的规范性指数进行研究分析。结果表明:农业类(广义)上市公司在生物资产强制性信息披露方面仍然存在不足,其中实物数量(包括增减变动)的披露等问题突出,对此提出了一些建议希望在日后的工作中能够有所借鉴:(1)科学披露生物资产实物数量;(2)严格按照准则要求披露每一个应当披露项;(3)提高会计人员素质。

CAS5 has been enforced for several years until now, but how was it carried out and has the problem realized early been paid attention to or solved is what we cared about. For this reason, the article established a set of index system of information disclosure normative for biological assets, and selected 25 periodical reports from agricultural listed companies. Finally, we got the average of different indexes and normative index for all corporations. What we found was that there were some shortage compared to what CAS5 specified, especially in the number of disclosure for biological assets. There are some suggestions for agrieuhural companies： （1） disclose the number of biological assets scientifically; （2）disclose each item that should be disclosed in accordance with the standards requirement strictly; （3）improve the quality of accounting personnel.