农业类上市公司生物资产信息披露探析

Study of Information Disclosure of Biological Assets in Agricultural Listed Companies

文章以41家农业类上市公司作为研究对象,对其2013年发布的年度报告从表内披露和附注披露两个方面进行描述性统计分析,结果显示:农业类上市公司生物资产信息披露存在及时性不足、可比性有待提升、披露载体和项目不规范和内容不够充分等问题。针对这些问题,提出了完善农业类上市公司的内部治理、规范生物资产会计信息的披露政策、完善披露相关准则制度等建议,借以促进上市公司生物资产信息披露质量。

Agricultural article selected 41 listed companies for the study,its 2013 annual report released descriptive statistical analysis.The results show that：Agriculture Company biological assets timely information disclosure is poor,lower comparable disclosure irregularities and inadequate disclosure and other issues.To solve these problems,by improving the agricultural listed company＇s internal governance,accounting policies of biological assets disclosure norms,improving biological assets related to information disclosure system and other guidelines recommend,in order to improve the information disclosure of listed companies in the status of biological assets.