The Influence Of Corporate Governance On The Disclosure Quality Of Biological Assets Accounting Information Of Agricultural Listed Companies

Biological assets is a special and important accounting information in agriculture listed companies,and it is increasingly concerned by society.Biological assets accounting information disclosure status contributes accounting information users to make a correct judgement on the operating conditions production function of agriculture listed companies.How to improve the quality of biological assets accounting information disclosure of agriculture listed companies are the key to agriculture listed companies' long-term development strategy.Biological assets accounting information disclosure is an important part of accounting information disclosure of agriculture listed companies in our country,and the quality of accounting information disclosure may depend on rule's implementation mechanism.Accounting standard implementation mechanism is a guarantee of accounting standard's effective implementation,and it is also a reliable guarantee of the quality of accounting information disclosure.Corporate governance mechanism,such as stock structure,board of directors,board of supervisors and audit opinion,is an important part of implementation mechanism of accounting standard,and it is also an important method to influence accounting information disclosure.From the perspective of accounting standard implementation,this paper is on the basis of the analysis of biological assets accounting information disclosure quality status quo to analyze the influence of corporate governance to the disclosure quality of biological assets accounting information of agriculture listed companies by estimating the biological assets accounting information disclosure quality evaluation system and using multiple regression analysis,and then put forward relevant perfect countermeasure.(1)To describe the situation of biological assets accounting information disclosure of agriculture listed companies.Biological assets accounting information disclosure is an important part of the disclosure of accounting information of agriculture listed companies.This paper establishes the biological assets accounting information disclosure quality evaluation system by disclosure methods,disclosure content,disclosure classification and disclosure time,and quantifies the disclosure situation of agriculture listed companies.From the evaluation results,it's clear that the comprehensive evaluation of the disclosure quality of biological assets accounting information is increased in fluctuation,and agricultural listed companies have a good expression for the disclosure of biological assets in the aspect of disclosure time and disclosure.However,they have some problems about the disclosure of biologicalassets in the aspect of disclosure methods.So the overall quality of biological assets accounting information disclosure can be improved in the future.(2)To analyze the influence mechanism of corporate governance to the quality of biological assets accounting information disclosure of agriculture listed companies.This paper takes the accounting standard implementation as the main line to analyze the influence of corporate governance to biological assets accounting information disclosure of agriculture listed companies in theory by the perspective of stock structure,board of directors,board of supervisors and audit opinion of agriculture listed companies,and put forward research hypothesis to provide theoretical basis to empirical study.(3)To researching the influence of corporate governance to biological assets accounting information disclosure quality of agriculture listed companies by empirical study.The conclusion of research is the quality of biological assets accounting information disclosure has a significant relationship with the size of board of directors,the frequency of board of supervisors meeting,ownership concentration,the proportion of independent directors,audit opinions,stock construction and the percentage of employee representatives of board of supervisors.(4)To further perfect the advice of the quality of biological assets accounting information disclosure of agriculture listed companies.This paper further improves the quality of biological assets accounting information disclosure of agriculture listed companies from the perspective of optimizing stock construction,strengthening board of director establishment,clearing board of supervisors' function,perfecting corporate audit mechanism,perfecting incentive measures and introducing long-term institutional investors.