我国农业上市公司信息披露问题研究

Research on Information Disclosure of Agricultural Listed Companies in China

如今的资本市场中上市公司信息披露违规的现象屡见不鲜,尤其是农业上市公司凭借其行业的特殊性:国家的税收优惠政策使得造假成本低,自然灾害的不可控性为造假提供了天然的屏障以及生物资产本身的特殊性难以准确计量和盘查,本文分析了该行业上市公司信息披露违规的原因包括所处农业行业的固有局限性,异常的财务状况以及不良内外部治理环境等,并针对性地提出寻找企业的最佳资本结构进而改善财务状况,改善内部控制,提升内部治理水平,加强舆论监督等解决对策。

The phenomenon of information disclosure violations of listed companies in the capital market is not uncommon.In particular,agricultural listed companies rely on the particularity of their industries:the country's tax incentives make the cost of fraud low,and the uncontrollability of natural disasters provides a natural way for fraud.Barriers and the specificity of biological assets themselves are difficult to accurately measure and check.This paper analyzes the reasons for the information disclosure violations of listed companies in the industry,including the inherent limitations of the agricultural industry,abnormal financial status,and poor internal and external governance environment.Sexually propose to find the best capital structure of enterprises to improve financial status,improve internal control,improve internal governance,and strengthen public opinion supervision and other solutions.