Abstract:Based on the evaluation of the quality of bio-asset information disclosure of China’s agricultural listed companies from 2007 to 2016 by using the entropy method, this paper tests the influence of executive agriculture industry expertise on the quality of bio-asset information disclosure based on the executive echelon theory, and examines the regulatory role played by the institutional environment. It was found that the expertise of the agricultural industry of the executives promotes the improvement of the quality of information disclosure of biological assets. At the same time, compared with the areas with poor institutional environment, the executive expertise in the agricultural industry in areas with good institutional environment is more conducive to the improvement of the quality of information disclosure of biological assets.