南京林业大学学报（人文社会科学版）Issue(4)：93-103,11.
我国上市公司林木资产信息披露问题研究
A Study on Information Disclosure of Forest Assets of Listed Enterprises in China
摘要
Abstract
Value confirmation and information disclosure of forestry and forest assets have always been difficult problems on account of biological characteristics, including tree species, natural growth and so on. A forest asset is an important asset for a forestry listed enterprise, and thus accurate, comprehensive information disclosure about a forestry asset plays an positive role in forestry industrialization, government policy-making and market resources allocation. By systematically analyzing 2013 annual reports of 33 forestry listed enterprises in China, this paper points out some problems in financial statements of these enterprises, such as inadequate information disclosure of forest assets, causal revelation of annotation information and insufficient revelation of management and operation risks, and discovers that the lack of a unified information disclosure management results in differences in content and method of information disclosure of forestry enterprises and makes revelation more difficult. Finally, the paper offers the following suggestions to relevant authorities, forestry listed enterprises and accountants on how to improve information disclosure about forest assets. Relevant authorities should strengthen regulatory supervision on accounting information disclosure of forest assets; forestry listed enterprises should carry out internal control standard and provide certified public accountants with accounting training in forestry assets to improve the quality of disclosing accounting information of forestry listed enterprise to guarantee the timeliness, effectiveness and sufficiency of information disclosure of forest assets.关键词
上市公司/林木资产/信息披露Key words
listed enterprise/forest asset/information disclosure引用本文复制引用
陆萍,余颖..我国上市公司林木资产信息披露问题研究[J].南京林业大学学报（人文社会科学版）,2015,(4):93-103,11.基金项目
2014年度国家大学生创新创业训练计划项目“关于林业上市公司林木资产信息披露的研究” （）
