生物资产信息披露制度问题探讨

Disclosure on the Information Disclosure System of Biological Assets

依据《企业会计准则第5号——生物资产》规定的信息披露要求,分析农业上市公司2018年年报中生物资产信息披露状况。提出通过统一信息披露制度要求,完善生物资产准则,加强和规范企业内部控制,提升和促进企业财务列报能力,增强信息披露违规惩处力度,以改善生物资产信息披露的质量。

According to the information disclosure requirements stipulated in the"Accounting Standards for Business Enterprises No.5-Biological Assets",this paper analyzes the information disclosure of biological assets in the annual report of agricultural listed companies in 2018.In order to improve the quality of information disclosure of biological assets,it is proposed to improve the standards of biological assets,strengthen and standardize the internal control of enterprises,enhance and promote the financial reporting ability of enterprises,and strengthen the punishment of information disclosure violations.