农业上市公司生物资产分层彩色报告模式研究——基于决策有用观的信息披露框架

Research on Hierarchical Colorized Reporting Mode of Biological Assets in Agricultural Listed Companies:Information Disclosure Framework Based on Decision Usefulness View

农业企业生物资产的特性决定了其信息披露要求更高,但近年来农业类上市公司出现的生物资产信息披露"障眼法"突显了相关会计准则的不完善。基于决策有用观视角,设计了一套以相关性为主要信息质量要求的生物资产分层彩色报告模式,并以"獐子岛"为例进行了应用。对生物资产进行分层彩色报告有利于构建完整的生物资产信息披露体系,减少资本市场信息不对称,保护投资者利益,对完善相关会计准则有一定意义。

The characteristics of agricultural enterprises’ biological assets determine that their information disclosure requirements are higher. But in recent years,the " cover up" of biological assets information disclosure of agricultural listed companies highlights the imperfections of relevant accounting standards. Based on the perspective of decision usefulness,a hierarchical color reporting model of biological assets is designed with relevance as the main information quality requirement and applied in the case of " Zhang Zi Dao" as an example. The stratified color report on biological assets is beneficial to the construction of a complete information disclosure system of biological assets,to reduce information asymmetry in capital market,to protect the interests of investors,which is of certain significance to the improvement of the relevant accounting standards.