水产业上市公司生物资产会计信息披露研究

本文以中水集团、中鲁集团、中昌海运、獐子岛集团、开创国际、好当家、东方海洋、大湖股仹8家水产业上市公司为例,运用案例分析法,对其2013年披露的生物资产会计信息的分析发现,水产业上市公司主要集中对消耗性生物资产、存货、重大风险的披露,普遍存在生物资产信息披露不足、披露方式不规范以及披露质量不高等问题。文章从完善会计准则会计信息披露、加强各方的监管职能以及加强企业的风险管理等方面提出改进建议,为完善水产业公司生物资产信息披露提供有益启示。

Study on accounting information disclose ofbiologicalassets of aquaculture listing company

This paper takes eight listed acquaculture companiesasexamples, these eight companies areCNFC OVERSEAS FISHERY CO.,LTD,Shandong Zhonglu Oceanic Fisherie s Company Limited,ZHONGCHANGMARINE COMPANY LIMITED,ZHANGZIDAO GROU P CO.,LTD.,Shanghai Kaichuang Marine International Co., Ltd.SHANDONG HOMEY AQU ATIC EVELOPMENT CO.,LTD,Shandong Oriental Ocean Sci-Tech Co.,Ltd and DAHU AQ UACULTURECO.,LTD, and uses case analysis,through the analysis of aquaculture biologica l assets accounting information published by the listed companies in 2013,we find thataquac ulture listed companies mainly concentrate ondisclosure of the consumptive biological assets, inventory,significant riskandmost of the aquaculture listed companies exist some problems, such as,poor disclosure ofaquaculture biological assets,the nonstandard disclosure mode,t he low disclosure quality.Thisarticle puts forward suggestions from the improvement of acc ounting information disclosure on accountingstandards,strengthens the regulatoryfunctionsa ndstrengthens enterprise riskmanagementetc,providesbeneficial enlightenment to perfect bi ological asset disclosure of aquaculture company.