A Study On XZJ Financial Fraud

After the reform and opening up,China's market economy has been developing vigorously,and at the same time,the comprehensive national strength has been improved rapidly.The market economy has penetrated into the daily life of our citizens,and the economic behavior of enterprises has been added step by step.In recent years,listed companies have been driven by a variety of interests and financial fraud.Financial fraud cases happened in recent years,agricultural listed companies to become a major disaster area fraud,abandonment,kai shares,fu-sheng wan,agricultural listed companies constantly because of financial fraud and was exposed,by the case of severe punishment is not in the minority.Although China is made by China's efforts to create the direction of development,China agriculture is still the key throughout our government support projects,is one of the basic and pillar of our country,agricultural listed companies as the leader of the industry,their financial fraud hindered the healthy growth of China's agriculture,and the capital market,become a stumbling block to the development of the road.XZJ tomato planting and processing is a typical agricultural enterprises,in the sixth year in a row in 2006-2011 financial fraud,counterfeiting of a far-reaching influence on the while there are external objective factors lead to fraud,but the underlying problems or internal governance exist serious problem,so this article XZJ financial fraud,for example,to understanding agricultural enterprise fraud means and internal governance has a practical significance to study agricultural enterprises,this article on the basis of predecessors' research on financial fraud,through theoretical research and case analysis method of combining the,reveal XZJ specific means of fraud,Based on the theory of Gone to financial fraud motivation for further analysis,combined with the enterprise features to give Suggestions from the perspective of internal governance,then a case study of the enlightenment to the whole agricultural enterprises,have to take the role,to create a high quality accounting information environment of enterprise management in agriculture,maintain the operation of the market economy order.