Research On The Quality Of Accounting Information Disclosure Of Agricultural Listed Companies

National economy is following the steps of global economic transformation but the national condition of putting agriculture as the foundation of Chinese economy will remain unchanged or.Agriculture is the foundation of the establishment of our country.With the continuous development of the capital market,listed agriculture companies are increasing in number constantly.Under the security market and global economic environment,the good quality of disclosure on financial and accounting information plays a supervising role in the development of agricultural enterprises.In addition,listed agricultural enterprises,as the representative of agricultural enterprises,have received wide attention.In particular,the accounting information disclosed by listed agricultural enterprises has become the focus of attention for agricultural investors.However,as Chinese security market has a short history,relevant supervising systems are still far from perfect,there are many shortcomings in the accounting information disclosed by the current listed agricultural enterprises.Therefore,studies on the quality of accounting information disclosed by listed agricultural enterprises bear practical significance,and prove beneficial for the perfection of disclosure and supervision systems and the correct investment made by investors.This paper analyzes the quality of accounting information disclosure of agricultural listed companies.First,it introduces the research results of domestic and foreign scholars on the accounting information of listed companies.Secondly,it defines the related concepts of accounting information disclosure,and introduces the relevant theories of information disclosure,and then 30 agricultural classes on the Shenzhen stock exchange.The quality of the accounting information disclosure of the city company is studied,and the problems existing in the accounting information disclosure of the domestic agricultural listed companies are obtained,and the existing problems are analyzed,and the reasons for the problems are obtained.At the same time,the factors affecting the quality of the accounting information disclosure of the agricultural listed companies are empirically analyzed.The influencing factors are mainly divided into ten factor indexes of two aspects of company characteristics and corporate governance,and the results of the influence are hypothesized.At the same time,the conclusions are obtained by using the correlation analysis and regression analysis,and the conclusions and hypotheses are compared and analyzed.Finally,some suggestions are put forward on the existing problems.The first is to enhance the results.The authenticity of accounting information can improve the quality of disclosure of accounting information by strengthening the listed companies themselves,the main bodies of the disclosure of supervision information and improving the social credit system;the second is to strengthen the adequacy of the disclosure of biological assets.By increasing the risk management of biological assets and the disclosure of external disclosure,the third is to improve the consciousness and consciousness of the accounting information disclosure of the agricultural listed companies,make the disclosure of accounting information become active,and actively disclose some information related to the accounting information of the listed companies,so that the public can understand the listed companies in a timely manner.Management status,in order to make an accurate and reasonable judgement.