摘要
以福建省县级农信机构为例,分析其对外披露的年度报告与临时公告,发现不同农信机构之间存在信息披露内容质量差异大、年报信息披露载体落后、信息披露频率低、信息披露渠道单一等问题,主要原因在于治理模式、政府监管、农信机构内部治理机制等方面均存在缺陷。鉴于此,应健全农信机构的内部治理机制、改善外部治理环境、完善信息披露制度,以此提高县级农信机构的信息披露质量。
Taking the county-level rural credit institutions in Fujian Province as an example,this paper analyzes their annual reports and temporary announcements.It is found that there are many problems among different rural credit institutions,such as big differences in the quality of information disclosure content,backward annual report information disclosure carrier,low frequency of information disclosure and single annual information channel.The main reason is that there are defects in the governance model,government supervision and the internal governance mechanism of rural credit institutions.In view of this,we should improve the internal governance mechanism of rural credit institutions,improve the external governance environment and strengthen the information disclosure system,so as to improve the quality of information disclosure of county-level rural credit institutions.
作者
林雅娜
LIN Yana(College of Accounting,Fujian Jiangxia University,Fuzhou,Fujian 350108,China)
出处
《福建农林大学学报（哲学社会科学版）》
2021年第6期28-37,共10页
Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)
基金
福建省社会科学规划项目(FJ2019C036)
福建省中青年教师教育科研项目(JAS180567)。
关键词
信息披露
县级农信机构
福建省
information disclosure
county-level rural credit institutions
Fujian Province
