Research On The Problems And Countermeasures Of Accounting Information Disclosure Of Agricultural And Animal Husbandry Enterprises

Listed companies should voluntarily fulfill their obligation to disclose accounting information.This is also the main way for listed companies to attract investment.It is of great significance for optimizing corporate governance structure and enhancing corporate visibility.However,in recent years,the financial fraud time of agricultural and animal husbandry listed companies is not uncommon,and the quality of accounting information disclosure is not good,which is not conducive to the development of listed agricultural and livestock enterprises.As a representative enterprise of agricultural and animal husbandry listed companies,Z Company has two incidents of death of scallops in the past three years.It has been questioned by the"man-made disasters"from all walks of life,and it has also pushed the issue of accounting information disclosure of agriculture and animal husbandry enterprises to the forefront.This paper discusses the accounting information disclosure of agricultural and animal husbandry enterprises,and analyzes the cases of accounting information breach of Z company.Firstly,it expounds the meaning and content of accounting information disclosure,and summarizes the information asymmetry theory,principal-agent theory,transaction cost theory and so on.Secondly,it summarizes the accounting information disclosure of 41 agricultural and animal husbandry listed companies in China,and discusses and studies the problems existing in accounting information disclosure.It is found that the information disclosure of biological assets in China's agricultural and livestock enterprises is incomplete and accounting information disclosure is not timely.There is a problem of false accounting information disclosure.Thirdly,taking Z company as a representative of the accounting information disclosure violation case of agricultural and animal husbandry enterprises,analyzing the problems existing in the case of Z company accounting information disclosure violations,and starting from the three aspects of financial governance,governance mechanism and supervision,accounting information of Z company Analyze the causes of the disclosure.Finally,combined with the problems of accounting information disclosure of agricultural and animal husbandry enterprises in China and the analysis of Z cases,the corresponding solutions to the accounting information disclosure of agricultural and livestock enterprises in China should be put forward,and the information disclosure system should be improved,the internal governance mechanism of the company should be strengthened,and external supervision measures should be improved.To comprehensively improve the quality of accounting information disclosure of agricultural and livestock enterprises in China.Through the analysis of the status quo and problems of accounting information disclosure in China's agricultural and animal husbandry enterprises,and focusing on the analysis cases of accounting information violations of Z company,the problems and causes of accounting information disclosure of Z company are found out,and then the accounting for agriculture and animal husbandry enterprises is proposed.Suggestions for improvement in information disclosure.The research of this paper not only has application value for Z company to solve the problem of accounting information disclosure,but also has reference value for accounting information disclosure of other similar enterprises.