Research On The Quality Of Information Disclosure Of Agriculture - Related Enterprises Based On Corporate Governance

The healthy development of listed agricultural companies, for the adjustment of agricultural industry structure in China, promote the industrialization of agriculture, improve agricultural economic benefits, promote harmony, stability and sustainable development of the national economy as a whole has an important role. And regular information disclosure of listed companies is not only must comply with the statutory obligations of listed companies in our country, more investors to understand the company’s business situation, the basis of investment decisions. However, agricultural financial fraud of listed companies in China often occurs, the quality of information disclosure concerns. Research on factors affecting information disclosure quality of listed agricultural companies and internal governance structure of listed agricultural companies are not perfect and external governance structure of sound, to a large extent affects the whole process from generation to disclose accounting information.From the point of view of corporate governance and information disclosure quality problem analysis of agriculture-related enterprises to facilitate the continuous improvement of corporate governance structure of agriculture-related enterprises, so as to improve the quality of information disclosure of agriculture-related enterprises, the promotion of agricultural industrialization management and raising efficiency in the agricultural economy, and enhance agricultural competitiveness and sustainable development of listed company in China, has a certain theoretical and practical significance.Paper main used qualitative and quantitative Institute GUI phase combined of method, in reference has existing research of based Shang, selected in Shenzhen Securities Exchange listed of 29 home agricultural listed company as research sample, through check out securities supervision Committee website, and Shenzhen Securities Exchange website, and giant tide information website, related data, again be finishing, analysis has agro-enterprise information disclosure quality Shang exists of problem, and from effect agro-enterprise information disclosure quality most fundamental of reasons--company governance structure exists defects, Analysis of defects of governance structure of Chinese agriculture listed companies and zhangzidao group is selected as case studies, zhangzidao analyzed company information disclosure problems, and study the causes of the problem from a corporate governance perspective, and puts forward some suggestions, with a view to enhancing zhangzidao quality of information disclosure.Paper for agro-enterprise information disclosure quality by exists of problem, from optimization equity structure, and strengthening Board construction, and clear Board of supervisors functions, and sound management layer incentive mechanism, and strengthening government legal regulatory, and sound related legal regulations and improved audit environment several aspects of proposed has recommends, aimed at promote agro-Enterprise perfect company governance internal structure, sound external governance structure, then better to guarantees agro-enterprise information disclosure quality.