Study On The Evaluation Of Bio - Asset Information Disclosure Quality Of Agricultural Listed Companies In China

China is an agriculture-dependent country, agriculture in terms of domestic consumption and export revenue plays an important role. For agricultural enterprises, because the activity and specificity of agriculture led Biological assets Biological assets disclosure also has the particularity that the flora and fauna of the natural reproducibility and economic reproduction and intertwined. It is this characteristic led to the recognition, measurement of biological assets, the complexity of the disclosure. And agricultural activities, what kind of recognition at property, you need to pass the information to the user by way of disclosure, so complete, relevant, authentic and timely disclosure of biological assets accounting is a vital aspect of it Agricultural listed Company information Disclosure of biological assets accounting academics and even economists much attention. Country on February 5, 2006 has issued a cloth "Enterprise Accounting Standards No.5-biological assets " and perform since January 1,2007. In order to better understand and implement the new standards, it is necessary to grasp the information disclosure status of biological assets from highly theoretical.In this paper, the information disclosure status of biological assets as an entry point to the data listed in Shanghai and Shenzhen Agriculture Annual Report 2012 for samples of agricultural biological assets of listed companies to disclose information on the specific circumstances of a statistical analysis of descriptive data in real agricultural listed companies relying on the analysis of the biological assets disclosure integrity, relevance, authenticity, timeliness, quality situation in four dimensions. Subsequently, the paper dig a lower quality of information disclosure of biological assets deep-seated reasons put forward to solve the way from the theory and practice. Biological assets of the lack of disclosure of information integrity related issues are analyzed in detail, and find the cause of biological assets from the level of information disclosure standards. Finally, we propose to improve the level of information disclosure proposal biological assets that remain cautious on the basis on the information disclosure supplement and improve standards of biological assets, complemented by strict market regulation, while strengthening the internal construction, establish a sound and effective internal control system to achieve biological assets disclosure is complete, true, timely, relevant quality requirements.