The Research Of The Forestry Biological Assets Of Listed Companies Accounting Information Disclosure

The forestry is a basic industry and public welfare undertakings.Take rest on natural resources in our country and the strict limit of the policy. At the same time, advocated to develop the construction of plantation, which requires to forestry enterprise accounting information disclosure model to discuss and research. Biological assets as an important source of income of forestry listed companies,occupy a pivotal position in the disclosure of information.Therefore, analysis and study the present stage our country forestry related biological asset information disclosure of listed companies in the problems and reasons, to help improve the quality of information disclosure of biological assets in our country,help to reflect the enterprise assets status,evaluate the financial position and operating results of an enterprise.To improve the quality of accounting practice and to ensure reliable financial information is of great significance. At the same time also for promoting the development of forestry in China has a realistic significance.The paper from the definition,classification and quality requirement of accounting information,generalizes the basic theory on it. From the perspective of accounting objective theory and information asymmetry theory of accounting information disclosure in the thinking,this paper expounds the ways and the role of accounting information disclosure. Biological assets such as forests are thoroughly analyzed the problems existing in the accounting information disclosure and its reason. Combined with the characteristics of forestry enterprises put forward the special requirements of the accounting information quality,points out that the forestry enterprise accounting information disclosure goal should not only reflect the responsibility of managers and to meet the information needs of stakeholders,and biological assets to the perfect forestry enterprise information disclosure system to provide reasonable Suggestions. In order to offer help to forestry enterprises to achieve a more long-term development,provides the beneficial enlightenment for information users,provide the basis for government departments to perfect the relevant laws,regulations and policies.