Research On The Quality Of Information Disclosure Of Consumable Biological Assets

China’s agricultural industry has a long history,and since the reform and opening up,agricultural companies have been booming,and the number of listed agricultural companies has been increasing.And the scale of expendable biological assets,as an important part of listed agricultural companies,has also been growing.In order to guide the daily management and orderly development of biological assets,the state issued relevant policies and regulations in 2006.However,the quality of information disclosure of consumable biological assets in China is uneven at present,and the repeated incidents of falsification of consumable biological assets have intensified the degree of investors’ suspicion on the quality of information disclosure of agricultural listed companies.Therefore,by studying the information disclosure of expendable biological assets,this paper hopes to improve the information disclosure quality of agricultural listed companies as a way to strengthen investors’ confidence in agricultural listed companies.Based on the information disclosure quality evaluation approach of SSE and combined with the findings of previous studies,this paper analyzes the commonalities and differences among the four listed companies in the disclosure of expendable biological assets through the information disclosure quality evaluation framework,discusses the specific reasons for the commonalities and differences,and gives corresponding improvement measures,using four specific listed companies as case companies.Through the analysis,it can be concluded that the four listed companies differ greatly in the completeness,validity,and reliability of information disclosure of expendable biological assets,and there are differences in the quality of information disclosure.The reasons for this difference are caused by a combination of aspects,and corresponding improvement measures need to be given for different reasons,in the hope that the current situation of uneven quality of information disclosure on expendable biological assets of agricultural listed companies can be improved through different measures.In summary,this paper analyzes the commonalities and differences in the quality of information disclosure of expendable biological assets among companies in different industries from the institutional evolution of expendable biological assets,summarizes the reasons for the commonalities and differences,and gives corresponding suggestions in the hope of curbing the falsification of expendable biological assets and maintaining the normal and orderly development of the capital market,using four specific companies as case companies.