A Study On Information Disclosed The Question Of Biological Assets Of Listed Company Zhangzidao

Agriculture is the foundation of steady development of our country,is the root of the construction of social security,is the guarantee of the national economy sustainable development coordination,country's emphasis on agriculture is self-evident.With the enlargement of the agricultural listed company,problems about the information disclosure also emerge in endlessly."St Bo Yuan" has been the CSRC to compulsory delisting because of information disclosure problem in early 2016,which is the first compulsory delisting,since implementing the new delisting system in November 16,2014 and also means that the visible information disclosure is very important.At the same time,the biological assets has strong particularity and signature for agricultural enterprises,so study on accounting information disclosure of biological assets is particularly important,and has a certain degree of the theoretical significance and practical value.As a result,the analysis of the problems and reasons for biological assets accounting information disclosure of agricultural listed companies in our country,by improving the quality of biological assets accounting information disclosure.In order to provide full accounting information as a true judgment for decision makers,which promote the further perfect biological asset information disclosure regulation of our country.This paper expounds the current biological assets of listed company information disclosure system is not perfect and based on the status quo of counterfeiting events have occurred by obtaining from the concept and related theory of biological assets,and disclosure of information.Through the ZHANGZIDAO detailed analysis of the biological asset of listed company information disclosure problem,centered on the particularity of biological assets,further found that the agricultural biological assets of listed companies of our country's accounting information disclosure problems at present.Such as biological assets classification is not clear,inadequate disclosure,disclosure of time lag,etc.At the same time,it puts forward the cause of serious consequences is poor management of the company,the economic pressure,biological asset specificity barrier for fraud,cover a large shareholders funds raised by a private account for the company,the information disclosure violations punishment is not strong.Finally,for the above reasons and illegal divulgence caused serious economic consequences,from setting biological asset information disclosure regulatory standards,improve the information disclosure violations of penalties,improve risk monitoring disclosure mechanism,strengthen corporate governance the four Angle information disclosure violationsmeasures were proposed.Based on the study of agricultural biological assets accounting information disclosure of listed companies.It is contributes to improve the accounting information disclosure for biological assets and the quality of accounting information,and also is helpful for decision analysis,the information users to promote agricultural sustainable development of listed companies.