| Since the eighteenth congress,our country strongly promote the construction of ecological civilization,which is the key of people’s well-being and is the future of the nation.Agriculture is an important part of the construction of ecological civilization,and also is the lifeline of the national economy,so its importance is evident.For agricultural enterprises,the particularity of agricultural activities and biological assets make accounting information disclosure become special.The accounting profession and economics pay close attention to the biological assets information disclosure of agricultural enterprises.In early 2007,the ministry of finance in our country issued “accounting standards for enterprises no.5-biological assets”for the first time.But in recent years,financial fraud phenomena emerge in endless,especially in agricultural listed companies.In this background,according to the classification of the China securities regulatory commission standard,this article selects thirty nine agricultural listed companies as the object,and analyze the biological asset information disclosure situation.The main content includes the number of biological asset information disclosure of companies in proportion,disclosure of information content,the way of information disclosure,disclosure standardization etc.reveal the existing problems and reasons.Meanwhile,choose Xinjiang Western Animal Husbandry listed company as the example.make the detailed analysis of the biological asset specific performance and found that the problems in the process of information disclosure,bringing forward some useful improvement suggestions.In the social management level and management level,perfect biological asset information disclosure norms,and improve enterprise conscious of biological asset information disclosure finally. |
