摘要
Abstract
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.关键词
水产业上市公司/生物资产/信息披露Key words
aquaculture listed corporation/biological assets/informationdisclose分类
管理科学
