【作者】 李静；

【导师】 陈东平；

【作者基本信息】 南京农业大学 ， 会计硕士（专业学位）， 2017， 硕士

【摘要】 会计信息一方面可以为互助社的普通社员、管理人员和社会投资者等的经济决策提供依据,另一方面也为社会资源的配置、利益分配等宏观决策提供依据。从本质上说,会计信息披露存在的根本目的是解决利益相关者与管理人员之间的信息不对称问题,是互助社的利益相关者与组织建立信任关系的重要保障。大量关于会计信息披露的研究都指出,高质量的会计信息披露可以提高利益相关者对组织的信任程度。因此,研究并提升农民资金互助社的会计信息披露质量,对农民资金互助社的组织稳定性具有重要意义,同时也可以对已有的相关研究起到补充作用。本文在对信息系统理论、委托代理理论和利益相关者理论等进行深入学习的基础上,从组织发展的视角对农民资金互助社的会计信息披露进行研究。本文基于农民资金互助社的特殊性,对互助社的组织发展进行探索。本文以问卷调查的方式对苏北地区的农民资金互助社进行调查,并对调查结果进行描述性统计分析,找出影响农民资金互助社会计信息披露质量的关键因素,并在此基础上提出会计信息披露质量指标体系。为了验证指标体系的合理性和会计信息披露质量对互助社组织发展的重要性,本文将Y市的两家同等条件下、正常合规运营,但是会计信息披露不同的互助社,在先后遭遇三次挤兑事件之后的抗风险能力和恢复能力进行对比分析。研究结果表明社员对会计信息的需求意愿较强,并普遍表示自己最想了解的会计信息是:互助社的贷款情况、分红情况、贷款利率和存款利率等与自身关系密切的信息,获取信息的主要途径是定期披露的财务报表,社员对会计信息的理解能力很弱,需要采取措施进行弥补。影响农民资金互助社会计信息披露质量的因素有很多,其中最关键的因素是会计信息的相关性和可理解性,因此需要从这两方面着手进行改进。会计信息披露是互助社和社员之间相互理解相互作用的重要通道,会计信息披露的对社群黏性产生积极作用,从而影响组织发展的稳定性。在其他条件既定的情况下,会计信息披露质量高的农民资金互助社的组织发展更稳定,抗风险能力和创后恢复能力更强。更多还原

【Abstract】 On the one hand,accounting information can provide the basis for economic decision-making of common members,managers and social investors,and provide the basis for macro-decision-making of social resource allocation and benefit distribution.In essence,the fundamental purpose of accounting information disclosure is to solve the information asymmetry between stakeholders and managers,and it is an important guarantee for the relationship between stakeholders and organizations to establish trust.A large number of studies on accounting information disclosure have pointed out that high-quality accounting information disclosure can increase the degree of stakeholder trust in the organization.Therefore,it is of great significance to study and improve the quality of accounting information disclosure of farmer funds mutual aid society,and it can also play an important role in the existing research.Based on the theory of information system theory,principal-agent theory and stakeholder theory,this paper studies the accounting information disclosure of farmers’mutual funds from the perspective of organizational development.Based on the particularity of the farmers’ mutual funds,this paper explores the organizational development of the mutual aid societies.This paper investigates the peasant fund mutual aid societies in northern Jiangsu by means of questionnaire,and makes a descriptive statistical analysis of the survey results to find out the key factors that affect the quality of information disclosure of farmers’ mutual funds.On this basis,Information disclosure quality index system.In order to verify the rationality of the index system and the importance of the quality of accounting information disclosure to the development of mutual aid organizations,this article will be Y City,two under the same conditions,the normal compliance operations,but the accounting information disclosure of different mutual aid,The anti-risk ability and the recovery ability after the run-in event were analyzed.The results show that the members of the demand for accounting information is strong,and generally expressed that they most want to know the accounting information is:mutual aid loans,dividends,loan interest rates and deposit rates and other closely related information,access to information The main way is to regularly disclose the financial statements,members of the accounting information is very weak understanding,need to take measures to make up.There are many factors that affect the quality of information disclosure of farmers’ mutual funds.The most important factor is the relevance and comprehensibility of accounting information.Therefore,it is necessary to proceed from these two aspects.Accounting information disclosure is an important channel for mutual understanding and interaction between mutual aid societies and members.Accounting information disclosure has a positive effect on community stickiness,which affects the stability of organizational development.Under the condition of other conditions,the organization of the farmer’s fund mutual aid society with high accounting information disclosure is more stable,the ability to resist risks and the ability to recover.更多还原