现代种业企业合规经营与会计信息透明度的关系研究  

Relationship between Compliance Management and Accounting Information Transparency in Modern Seed Enterprises

作　　者：苏梅 Su Mei(School of Accounting,Guangxi Financial Vocational College,Nanning,530007)

机构地区：[1]广西金融职业技术学院会计学院,南宁530007

出　　处：《分子植物育种》2024年第22期7613-7619,共7页Molecular Plant Breeding

基　　金：2023年广西中青年教师科研项目(2023KY1550)资助。

摘　　要：本研究探讨了现代种业企业合规经营与会计信息透明度之间的关系。随着种业在农业经济中地位的不断提升,企业合规经营和会计信息透明度的重要性日益凸显。研究通过文献综述与理论框架,分析了合规经营和会计信息透明度的相关研究进展及其在企业管理中的应用,指出了现有研究的不足和待解决的问题。本研究详细讨论了合规经营的衡量标准,并分析了会计信息透明度的衡量指标,如财务报告质量、信息披露的及时性与完整性、外部审计意见等。通过对登海种业、大北农和敦煌种业的案例研究,探讨了合规经营对会计信息透明度的具体影响,验证了理论假设。本研究发现,健全的合规经营和内部控制有助于提升会计信息的透明度,从而为提升种业企业的管理水平和信息披露质量提供了理论支持和实践指导。This study explores the relationship between compliant operations in modern seed industry enterprises and the transparency of accounting information. As the seed industry's role in agricultural economics continues to grow, the importance of compliant operations and the transparency of accounting information is becoming increasingly prominent. Through literature review and theoretical frameworks, this study analyzes the progress of research related to compliant operations and accounting information transparency and their applications in enterprise management, highlighting the deficiencies and unresolved issues in existing research. The study discusses in detail the criteria for measuring compliant operations and analyzes the indicators for measuring accounting information transparency, such as the quality of financial reporting, the timeliness and completeness of information disclosure, and external audit opinions. Through case studies of Denghai Seeds, Dabeinong, and Dunhuang Seeds, this research examines the specific impact of compliant operations on the transparency of accounting information and verifies theoretical hypotheses. The study finds that robust compliant operations and internal controls contribute to enhancing the transparency of accounting information, thus providing theoretical support and practical guidance for improving the management level and information disclosure quality of seed industry enterprises.

关 键 词：种业企业 合规经营 会计信息透明度 内部控制 案例研究 

分 类 号：F324.6[经济管理—产业经济] F302.6