The Research On Quality Of Accounting Information About The Agricultural Listed Companies Based On Corporate Governance

It is an important issue that agricultural listed companies, as the representatives of China’s advanced agricultural productivity, how to develop healthily in the securities market, which is related to agriculture and even the coordinated and sustainable development of the entire national economy. But now the situation is not so optimistic, not only the number but also its quality. The overall quality of accounting information which agricultural listed companies is not high, and even take accounting fraud aiming at emerging for financing and refinancing. There are many factors influence the accounting information of listed companies, basically, the governance structure of company which is not perfect, to a large extent, affect the accounting information of listed companies. In the system of market economy, the corporate governance structure of listed company can be divided into two parts: internal governance structure and external governance structure, which can affect the whole process of accounting information from generation to external disclosure. The quality of accounting information of agricultural listed companies is analyzed from the perspective of corporate governance structure, which aim at promoting the constant improvement of the governance structure and further improve the quality of accounting information of agricultural listed companies, so that agricultural listed companies can better stimulate the development of agricultural industrialization, promote the prosperity of the agricultural economy and further promote the sustainable development of agriculture, which has a certain theoretical and practical significance.In this paper, with combination of qualitative and quantitative research approaches, it mainly selects agricultural listed companies in the Shenzhen Stock as the study sample, on the basis of reference over one hundred literature at home and abroad, through access to the website of the Shenzhen Stock, the Stockstar website and newspapers, magazines and other relevant data, as complete as possible collection of information, by the final analysis, the existing problems on the quality of accounting information in the agricultural listed companies is indicated, for the most fundamental reason is that corporate governance structure is defective, this paper proceed to the analysis of problems in China’s agricultural structure of listed companies; at the same time, taking Yunnan Green-Land Biological Technology as a typical example to further validate the theoretical argument; Finally, this paper lists seven countermeasures to improve the corporate governance structure and improve accounting information quality of agricultural listed company, which are to optimize the ownership structure, strengthen the building of the Board, clear the functions of the board of supervisors, improve managers incentives, strengthen the government’s legal and regulatory, improve the market mechanism and improve the audit environment.