摘要
本文运用层次分析法,构建了基于完整性、相关性、真实性、及时性四个维度的生物资产信息披露质量评价模型,并以2012年沪深两市39家农业上市公司为数据样本进行实证分析,研究发现,我国农业上市公司生物资产信息披露质量整体较好,但各上市公司的生物资产信息披露质量存在较大差异,包括个体差异和维度差异。最后,本文提出应完善生物资产信息披露的制度规范、加强市场监管、完善公司治理、提高从业人员素质等对策,以符合完整、真实、及时、相关的信息质量要求。
The study build the evaluation model of biological assets information diclosure from four dimensions(the integrity,the relevance,the authenticity and the timeliness)by the analytic hierarchy processin(AHP).Then,the study emprically analyze the information diclosure quality of 39 listed companies from Shenzhen and Shanghai stock exchange market,and find that the overall quality of information disclosure about biological assets in listed companies is better,but there are large differences among the companies,including individual differences and the dimensions 'differences.Lastly,' the study put forwards to some countermeasures,which are to perfect the regulations about the information disclosure of biological assets,to strengthen the stock market supervision and management,to improve the internal governance of companies and to enhance the quality of employees,in order to meet the information quality requirements of integrity,authenticity,timeliness and relevance.
出处
《财会通讯（上）》
北大核心
2016年第8期16-20,4,共5页
Communication of Finance and Accounting
关键词
生物资产
信息披露
质量指数
上市公司
Biological asset
Information disclosure
Quality index
Listed company
