A Study On The Financial Fraud Of China's Agricultural Listed Companies Based On The Theory Of Fraud Triangle

In recent years,the state has introduced a large number of preferential agricultural policies,the development of agricultural enterprises is thriving.However,due to many factors,agricultural enterprises fraud has become increasingly strong trend,only in 2016 there are six agricultural companies were punished for financial fraud.It is in view of the high incidence of financial fraud in the field of agriculture in recent years,in 2015,the state formally put the construction of agricultural legal system and the crackdown on agricultural corruption into the central document,which fully shows the importance of the country's corruption problem in the agricultural field,all fraudulent agricultural enterprises are deeply cautioned.Based on the research results of financial fraud at home and abroad,this paper combines the theory and practice with the theory of fraud triangle theory,and uses normative analysis and case study method.First,it analyzes the main reasons and means of fraud from the view of the agricultural enterprises themselves and the external environment,thinks that the performance pressure,the audit difficulties caused by the special production and business environment and the uncertainty of the value of biological assets are the main reasons for agricultural enterprises fraud,and the agricultural enterprises' fraud means have distinctive industry characteristics.then select the "BeiDaHuang",which has an important place in agricultural field,as a example,analyzes its financial problems and causes of fraud in recent years,and finds out the commonality of the fraud of the agricultural enterprises.Finally,based on the case analysis and the special industry background which the agricultural enterprises are located,from the perspective of the elimination of fraud three factors,this paper puts forward some measures to prevent the fraud of listed companies in agricultural field,gives similar enterprises alert and learn,in order to control the financial fraud from the source to achieve maximum governance effect.