关键词: 林业上市公司,生物资产,信息披露

Abstract: This paper makes an analysis of the accounting information of biological assets in forestry listed companies over the year of 2012, which is required to disclose by “Accounting Standards for Business Enterprise No. 5 - Biological assets”. The results show that the accounting information disclosure of forestry biological assets provided by most of the listed companies have such problems as lack of standardization, insufficient comparability, inadequate disclosure, and so on; while the information disclosure of the appreciation in forestry biological assets and the information disclosure of ecological and social benefits are even short of. Therefore, relevant measures concerning both mandatory and voluntary disclosure of accounting information should be adopted to improve the accounting information disclosure of biological assets of China’s forestry listed companies.

Key words: forestry listed companies; information disclosure; biological assets