Research On Information Disclosure Quality Of Agricultural Listed Companies

China is a large agricultural country,agriculture and people's lives are inseparable,the"three rural" policy proposed visible agriculture more and more national attention,the development of agricultural listed companies has brought a new direction and motive force for the development of agriculture in our country.With the development of agricultural listed companies comprehensive information,users are not satisfied in the consolidated statements of information disclosure,as a supplement to the consolidated financial statements,segment report can provide users with more detailed information.On the basis of a large number of domestic and foreign research literature,mainly summarized the quality of accounting information disclosure,accounting information disclosure of agricultural listed companies in three aspects of quality and quality of disclosure of relevant theoretical results,expounds the basic theory of segment information including the segment information meaning,how to determine the reportable segment and segment information the disclosure of agricultural listed companies,and the theoretical foundation for the application of segment information to agricultural listed companies.Discussion on the current situation of the segment information disclosure quality,the agricultural listed company is generalized,including agriculture,forestry,fisheries,animal husbandry,the analysis found the lack of authenticity of the information disclosure,fully lack of timeliness,the profitability of the company,the agricultural listed company size,financial leverage,ownership structure and the board of directors for the empirical study of the characteristics of internal factors in China are selected in the Shenzhen and Shanghai listed agricultural listed companies 2013-2015 segment information disclosure quality evaluation results as samples,using multiple regression model.Finally,through the empirical analysis of the results,some countermeasures are put forward from the company internal management measures is to improve the capital structure and improve the characteristics of the board of directors and improve profitability,from external governance measures is to increase government supervision and punishment,therelevant personnel on the part of information disclosure for continuing education,make agriculture listed companies to disclose more detailed and real segment information.