Agriculture Accounting Information Of Listed Companies To Disclose The Existence Of The Problem And Countermeasures

Agriculture is the basis of the national economy, Agriculture is China's listed companies at this stage of agricultural productivity of business organization representatives, China's agricultural industry is a key organizational form. Their economic situation will have a direct bearing on the process of agricultural industrialization. Like other industries, agriculture accounting information of listed companies is the need for appropriate disclosure reasonable. Agriculture listed companies accounting information disclosure of listed companies is an important component of the accounting, Here we are talking about the disclosure of accounting information is that broad disclosure of information, Including the presentation of the table also includes the disclosure form. In order to adapt to the rapid economic development, China's Ministry of Finance in February 2006 formally issued new accounting standards system, and demanded that the new system of accounting standards from January 1,2007 onwards listed companies within the framework of implementation of agricultural listed company as a listed company should also be an important part of the implementation and to focus on industry characteristics should be disclosure of the accounting methods of agricultural biological assets and related information. However, the existence of agricultural listed companies listed equity of the company is low, low capital flows, China has its total equity shares and legal person shares of the holding position of absolute phenomenon more obvious, more vulnerable to the manipulation of major shareholders; agricultural production by the long cycle, seasonal, regional limit, the low rate of commercialization, low value-added products, funds for a large quantity of people, working slowly, the market, such as high-risk characteristics of the constraints, high-risk business, profitability is not strong, the growth of operating performance is not high, do not have high-growth and high profitability, and other issues. The motive of its accounting fraud than other listed companies even stronger, accounting fraud problems are emerging.The thesis is based on this background. This paper is divided into two parts, Part 1 Introduction, and the second is part of the body. Text includes five elements:disclosure, China's agriculture listed companies accounting information disclosure outlined and, agriculture accounting information of listed companies to disclose the existence of the problem and false accounting against the disclosure of information, agriculture false accounting information of listed companies to disclose the reasons and Identification of agricultural information disclosure of listed companies accounting problems Countermeasures final Qinfeng Yangling Agricultural Science and Technology Co., Ltd. as an example on the issue of false accounting. This paper listed companies for agricultural study, based on the current research situation on the basis of listed companies on China's agriculture, for accounting fraud led to the disclosure of false accounting information for a more comprehensive study, with a view to further explore ways to improve China's agriculture category listed companies to disclose the accounting information for the listed companies improve China's agriculture accounting information disclosure and accounting fraud control decision-making reference to the promotion of China's agriculture to the healthy development of listed companies, and give full play to agricultural companies listed on China's agricultural production is accelerating and facilitating role.