论文部分内容阅读
农林牧渔企业(简称农业企业)具有不同于其他企业的风险特征,不仅要面对市场风险,而且要面对自然风险,为此,到资本市场融资来发展更符合农业企业风险与收益匹配的要求。然而,截至2015年年末,在主板和中小创业板上市的农业企业仅为60家,仅占上市公司总数2 827家的2.1%。究其原因,主要因素之一是农业企业财务会计不规范导致上市受阻。笔者就农业企业在上市过程中财务会计方面不规范的情况进行简
Farming, forestry, animal husbandry and fishery enterprises (referred to as agricultural enterprises) have different risk characteristics from other enterprises, not only to face market risks, but also to face natural risks. Therefore, the development of financing in capital markets should be more in line with the matching of risks and benefits of agricultural enterprises Claim. However, as of the end of 2015, there were only 60 agricultural enterprises listed on the Main Board and SME, accounting for only 2.1% of the 2,827 listed companies. The reason, one of the main factors is the non-standard agricultural financial accounting led to the listing is blocked. The author of agricultural enterprises in the listing process of financial accounting is not standardized situation Jane