会计信息透明度对生物技术育种企业估值的影响  

The Impact of Accounting Information Transparency on the Valuation of Biotechnology Breeding Companies

作　　者：蒋洁琼 黄天星 Jiang Jieqiong;Huang Tianxing(Hunan College of Information,Changsha,410200;Changsha Planning&Design Institute Co.Ltd.,Changsha,410125)

机构地区：[1]湖南信息职业技术学院,长沙410200 [2]长沙市规划设计院有限责任公司,长沙410125

出　　处：《分子植物育种》2024年第15期5159-5164,共6页Molecular Plant Breeding

基　　金：长沙市社科联哲学社会科学规划课题(2023CSSKKT247)资助。

摘　　要：随着生物技术在农业育种领域的广泛应用,生物技术育种企业在全球农业生产中扮演着越来越重要的角色。这些企业的发展不仅需要庞大的研发投入,还面临较长的产品开发周期和较高的市场不确定性。会计信息透明度作为企业财务管理的一个重要方面,对于生物技术育种企业的估值具有显著影响。本研究揭示了会计信息透明度与企业估值之间的关系,发现信息透明度较高的企业能够降低投资者的信息不对称程度,减少投资者的不确定性,从而获得更有利的融资条件和较高的市场估值。本研究提出了提高会计信息透明度、优化财务管理的策略建议,旨在帮助生物技术育种企业改善信息披露质量,促进其持续发展。With the widespread application of biotechnology in the field of agricultural breeding, biotechnology breeding companies are playing an increasingly important role in global agricultural production. The development of these companies not only requires substantial R&D investment but also faces long product development cycles and high market uncertainty. Accounting information transparency, as an important aspect of corporate financial management, has a significant impact on the valuation of biotechnology breeding companies. This study reveals the relationship between accounting information transparency and company valuation, finding that companies with higher transparency can reduce the degree of information asymmetry for investors, decrease investor uncertainty,thereby obtaining more favorable financing conditions and higher market valuations. This research proposes strategies for improving accounting information transparency and optimizing financial management, aimed at helping biotechnology breeding companies improve information disclosure quality and promote their sustainable development.

关 键 词：会计信息透明度 企业估值 投资者不确定性 财务管理优化 生物技术育种 

分 类 号：F324.6[经济管理—产业经济] F302.6