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Accounting Information Of Agricultural Listed Company Disclosed Problems And Countermeasures

Posted on:2012-05-24Degree:MasterType:Thesis
Country:ChinaCandidate:X Y DuFull Text:PDF
GTID:2219330368479053Subject:Rural and Regional Development
Abstract/Summary:PDF Full Text Request
Along with the rapid development of the market economy, our country and social are in economic transformation, agricultural industrialization become inevitable trend, with more and more public company accounting information disclosure practices emerge in endlessly, agricultural listed companies is now our productivity development a branch of the industrialization of agriculture, is an important organizational form, but due to the particularity of agriculture agricultural public company accounting information disclosure abnormal serious violations, serious damage, investors, creditors' interests, accurate and timely complete accounting information will help the government take proper macro control measures, help investors make the right investment decisions and help the creditor of the debtor debts ability to be effective assessment, so related to accounting information disclosure of scholars.The author of the study more and more of a lot of literature study compares found agricultural listed companies as a listed company existence form of its personality in company, though they don't have a lot of difference between organizational form, but from agricultural accounting measurement, biological assets accounting method reflect its character, so for the agricultural listed company accounting information disclosure we must seize the individuality, can make common now I exist a few agricultural of listed corporations can realize the effective operation of capital. Based on the development of contemporary market rules and foreign public company accounting information disclosure in China, according to the particularity of agricultural listed companies from at present our country agricultural listed companies accounting information to disclose the existence of a series of questions about, further analysis affecting our country agricultural listed company accounting information disclosure of related factors, main performance for lack of relevant agricultural listed company accounting information disclosure system and standard, and the company itself agricultural listed companies in organization and management also has certain flaws, has the responsibility of supervision of government cannot be conscientious, these factors for agricultural listed companies of accounting information disclosure illegal provides nourishing the soil.Finally in view of these questions and influence factors of the feasibility of the proposed some Suggestions with pertinence from the perfect corporate governance perfecting information disclosure mechanism, strengthening the accounting information to agricultural listed companies the supervision, improve the corresponding laws and regulations, and the last is to strengthen accountant's professional ethics and practice with the improvement of the technical levels consequently can regulate the current agricultural listed company accounting information disclosure, finally realizes the market economic system of agricultural listed companies can in market economic order of swelling steadily.
Keywords/Search Tags:agriculture of listed company, Accounting information, Disclosure, Factors, countermeasures
PDF Full Text Request
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