The Improvement Of The Quality Of Information Disclosure Of Farmers' Funds

On the one hand,accounting information can provide the basis for economic decision-making of common members,managers and social investors,and provide the basis for macro-decision-making of social resource allocation and benefit distribution.In essence,the fundamental purpose of accounting information disclosure is to solve the information asymmetry between stakeholders and managers,and it is an important guarantee for the relationship between stakeholders and organizations to establish trust.A large number of studies on accounting information disclosure have pointed out that high-quality accounting information disclosure can increase the degree of stakeholder trust in the organization.Therefore,it is of great significance to study and improve the quality of accounting information disclosure of farmer funds mutual aid society,and it can also play an important role in the existing research.Based on the theory of information system theory,principal-agent theory and stakeholder theory,this paper studies the accounting information disclosure of farmers'mutual funds from the perspective of organizational development.Based on the particularity of the farmers' mutual funds,this paper explores the organizational development of the mutual aid societies.This paper investigates the peasant fund mutual aid societies in northern Jiangsu by means of questionnaire,and makes a descriptive statistical analysis of the survey results to find out the key factors that affect the quality of information disclosure of farmers' mutual funds.On this basis,Information disclosure quality index system.In order to verify the rationality of the index system and the importance of the quality of accounting information disclosure to the development of mutual aid organizations,this article will be Y City,two under the same conditions,the normal compliance operations,but the accounting information disclosure of different mutual aid,The anti-risk ability and the recovery ability after the run-in event were analyzed.The results show that the members of the demand for accounting information is strong,and generally expressed that they most want to know the accounting information is:mutual aid loans,dividends,loan interest rates and deposit rates and other closely related information,access to information The main way is to regularly disclose the financial statements,members of the accounting information is very weak understanding,need to take measures to make up.There are many factors that affect the quality of information disclosure of farmers' mutual funds.The most important factor is the relevance and comprehensibility of accounting information.Therefore,it is necessary to proceed from these two aspects.Accounting information disclosure is an important channel for mutual understanding and interaction between mutual aid societies and members.Accounting information disclosure has a positive effect on community stickiness,which affects the stability of organizational development.Under the condition of other conditions,the organization of the farmer's fund mutual aid society with high accounting information disclosure is more stable,the ability to resist risks and the ability to recover.