Research Of Accounting Information Disclosure In Public Companies In Agriculture Sector

Agriculture is one of our country. It is directly related to the life of the national food and clothing, with the continuous development of the economy, the state issued a series of agricultural policy, for example:"three agriculture" policy, the nation pay attention to the agricultural problems. By the end of2013, fifty-four listing Corporation of agricultural companies have been reached in Shanghai and Shenzhen Stock Exchange. Agriculture is an important part of agricultural enterprises. Agricultural enterprises system has been paid attention to the provisions of the listing Corporation.The disclosure of accounting information should be transparent.The time of disclosure should be timely and the content should be true, so that the internal and external information users can timely and comprehensive understand the company’s financial condition and results of accounting information. To ensure the premise of sustainable management of the agricultural listing Corporation is very important. At the same time, the domestic and foreign scholars have gradually started to pay attention to the problem of accounting information disclosure of agricultural listing Corporation. China’s Ministry of Finance has developed a criterion for the biological assets in agricultural enterprises,which clearly stipulates the biological assets disclosure mode and content, therefore, the accounting information disclosure of agricultural listing Corporation.has some practical value and theoretical significance.Reviewed on the agricultural listing Corporation accounting information disclosure of domestic and foreign literature, expounds the meaning of the accounting information disclosure of agricultural listing Corporation, for2009-2013years, fifty-four agricultural listing Corporation annual report, annual report disclosure time, violations of information disclosure and evaluation results has been analyzed and performed on the standard research method and qualitative and quantitative analysis method, based on the agricultural listing Corporation accounting information the status quo of the disclosure system analysis, many problems can be found, such as the distortion of the accounting information disclosure of agricultural activities, the disclosure of risk information and biological assets not comprehensive. So it is in-depth analysis of the causes from the disclosure of accounting information system and supervision and other aspects. At the same time, learn from the advanced experience of USA and the Australian agricultural listing Corporation of accounting information disclosure, from the aspects of target, principle, mode and content of accounting information, to further improve China’s agricultural listing Corporation accounting information disclosure, and finally put forward such as perfecting the relevant legal system and strengthening the accounting information disclosure regulation and other practical measures, so that agricultural listing Corporation disclosure of accounting information is more standardized, integrity. The quality of accounting information is more excellent, and promote the healthy and orderly development of agricultural industry.