Evaluation And Research On Financial Report Quality Of Agricultural Listed Companies

The problem on asymmetry and uncertainty of modern capital market information is becoming more and more serious.However,people making decision need be based on reliable information,and the financial reports as documents disclose the financial position,operating results and cash flow of a listed company,is a comprehensive business card of a listed company,and its quality is of great significance to the users of financial reports.As an important means to effectively reduce the information asymmetry in capital market,the provision of financial report provides an important basis for economic decision-making.Agriculture regarded as the foundation of economic lifeline is important for any country and involves the basic needs of a country.Our country as a big agricultural country is all the more so.With the rapid development of society and the continuous improvement of economic system,agricultural listed companies emerge as the times require in the process of agricultural industrialization.This strongly confirms that agriculture has gradually developed from traditional mode to modern mode.Agricultural listed companies have the general nature of listed companies and characteristics of agricultural company,and can well represent the integrated agricultural enterprise.From the present point of view,the financial reports provided by agricultural listed companies are basically consistent in form and inconsistent in content and quality.Quality level is the most concerned issue for financial reporting user when making decision based on financial report.With the development of agricultural listed companies,its agricultural business is also increasing and the corresponding problems are also increasing.The proportion of agricultural listed companies in China's securities market is not large.However,the financial fraud of the listed companies emerges in endlessly,and the quality of financial report is difficult to evaluate,and at present,the quality of financial reporting of agricultural listed companies in China is only a simple distinction between pass and fail,and a complete set of quality evaluation index system for agricultural listed companies has not formed.The degree of differentiation is far from meeting the needs of users of financial reporting.In this context,on the one hand,investors tend to fall into the blind areas of financial reporting quality,on the other hand,the quality of investment decisions is impacted,and even more the healthy and orderly development of agricultural listed companies affected adversely.Meanwhile,stakeholders,the public and the government have higher demands on the quality of financial reporting of listed companies.Therefore,it is of great theoretical value and practical significance to construct a set of evaluation system for financial reporting quality of agricultural listed companies.This paper consists of five parts.Firstly,this paper introduces the background and purpose of the research on financial reporting quality evaluation of agricultural listed companies,and summaries the related literature at home and abroad,at the same time,it introduces the main content,the research methods,and points out the innovation of this paper.Second,the relevant theories of financial reporting quality evaluation of listed companies are analyzed,and this paper analyzes the relationship between financial report and its quality standard,the quality of financial report and the quality of accounting information,and summarizes the main features of the quality of financial reporting at home and abroad.Third,the concept and scope of agricultural listed companies defined,on this basis,the paper analyzes the particularity of agricultural listed companies including the particularity of production management and the particularity of accounting.Fourth,it is the first to establish the ideas and principles on the financial report quality evaluation system of agricultural listed companies,and to select the analytic hierarchy process and fuzzy comprehensive evaluation method for the construction method.Finally,the paper comes to the evaluation system of financial reporting quality of agricultural listed companies.Fifth,Denghai Limited by Share Ltd is selected as samples.According to the construction of the evaluation system,the quality of the financial report is evaluated.