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Research On The Earnings Qulity Of Agriculture Listed Companies

Posted on:2018-08-24Degree:MasterType:Thesis
Country:ChinaCandidate:Y WenFull Text:PDF
GTID:2359330542967675Subject:Accounting
Abstract/Summary:PDF Full Text Request
China is a big agricultural country,as the leader of the development of the entire agricultural industry,the development of agricultural listed companies are also highly concerned about the social media,with more and more listed companies accounting information scandal disclosure,how to protect the agricultural listed companies The healthy growth has gradually become the focus of attention of the whole industry,agricultural listed companies as part of the securities market,also affect the good operation of China's securities,but also related to the development of market economy.It is not optimistic about the development of China's agricultural listed companies,the more prominent problem is that the number of agricultural listed companies is small and the scale is not big,management and other aspects of imperfect,accounting information quality has yet to be improved,and problems Many of the enterprises,the problem is similar,from the previously published information we can see that the overall quality of accounting information of agricultural listed companies is not high,resulting in the quality of accounting earnings of agricultural listed companies is not high,the results,and finally can be attributed to The quality of accounting revenue is a problem.The author analyzes the existing problems of accounting information quality from different perspectives and analyzes the factors that affect the quality of accounting information of listed companies in agriculture.The aim is to improve and perfect the accounting revenue quality of listed companies in agriculture and further promote the whole company The development of the whole agriculture to promote the healthy and rational development.This paper is based on normative research,and combines theory and case study,supplemented by logical reasoning method.In the case of reading a large number of references and related books,the research object is identified as listed on the Shenzhen Stock Exchange.The company relies on the network and related books to find out the accounting information data of these agricultural listed companies to classify and then extract and carry out processing and finishing,and study the main factors that affect the quality of accounting income of listed companies in China from different perspectives and then focus on Yunnan Green Earth Biotechnology Co.,Ltd.case,targeted from the surface to the point of analysis,answer,and further verify the theoretical argument;Finally,the problem,the author put forward the following countermeasures:to improve the level of accounting theory;important indicators theory and The improvement of the speed and breadth of financial verification;strengthen the professional competence and supervision of intermediaries;increase the use of illegal means listed on the use of illegal means to improve the financial verification of the third-party customers,accounts,accounts of the verification;Personnel law enforcement efforts.From these aspects to explain how to improve the quality of agricultural listed companies accounting revenue,and create a healthy development,positive and healthy market environment.
Keywords/Search Tags:accounting earnings quality, agriculture listed companies, accounting information
PDF Full Text Request
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