农业上市公司的财务舞弊及防范对策

Analysis on Financial Fraud and Countermeasures of Agricultural Listed Companies

农业上市公司是农业企业中的佼佼者,却又是上市公司财务舞弊事件的高发领域之一。基于舞弊三角理论分析,压力、机会和借口三大因素造成了该种现象的频发。对于农业上市公司来说,拓宽融资渠道,完善公司治理体系,提高审计质量,建设以"诚信"为核心的企业文化体系,才可以从源头上防范舞弊。

Although being the leaders in agricultural industry,many agricultural listed companies have been committing financial frauds frequently and continuously.Based on Triangle Theory,the reasons caused the frequent frauds are pressure,opportunity and excuse.As to agricultural listed companies,broadening financing channels,perfecting the corporate governance system,improving the quality of audit and constructing enterprise culture system based on ＂ honesty＂ can prevent the fraud from the source.