Research On The Motivation And Prevention Of Financial Fraud In Agricultural Enterprises

Financial fraud of listed company accounting entity is purposeful,planned and organized behavior,financial fraud and serious,the investors and the social public to the accounting profession,audit department and the entire capital market's trust repeatedly is reduced,the securities market participants how to timely and effectively identify the problem of financial reporting fraud of listed company,become a caught the attention of all aspects of topic.The Chinese government has always given continuous attention and support to the development of agriculture,which has led to the emergence of a number of high-quality enterprises with unlimited development potential.However,in the process of using the capital market to grow and be strong,agricultural enterprises have frequently experienced financial fraud.,has brought a serious impact on the capital market.At present,the research on financial fraud is mainly focused on the main board,small and medium-sized board and the GEM,and only for individual cases,there is no research on the overall characteristics of the industry and the market.As an excellent agricultural enterprise in the new three-board market,Xinqiu Agriculture conducts case analysis of its financial fraud,studies its financial fraud methods and analyzes the causes of frequent financial fraud cases in China's agricultural companies and the corresponding countermeasures for the entire industry and market.has great significance.This paper first analyzes the current situation of agricultural industry and agricultural companies,and summarizes the typical financial fraud incidents of agricultural enterprises in China in the early stage and the companies that were punished by the Securities and Futures Commission for financial fraud in 2016,thus proving the financial fraud of agricultural enterprises.The frequency is too high.Then compare Xinqiu Agriculture with other fraudulent agricultural companies in the capital market,analyze the differences,and summarize the common methods of financial fraud in agricultural enterprises.Then,a detailed study on the case of Xinqiu Agriculture is carried out.Firstly,the relevant financial data is analyzed to discover its falsification clues.Then,the financial fraud method of Xinqiu Agriculture is explored,and the triangle theory is used to analyze Xin from three aspects: pressure,opportunity and excuses.The motivation of autumn agricultural fraud,and then proposed countermeasures against the financial fraud of agricultural enterprises in response to the motivation,is intended to remind the regulatory authorities to pay attention to the financial fraud of the agricultural industry.This article is not limited to the three parties related to the case itself,including enterprises,regulatory authorities,and intermediaries.Instead,it raises the whole agricultural industry and proposes relevant suggestions for the frequent occurrence of financial fraud in the agricultural industry.It is hoped that the management can strengthen the agricultural industry.Concern and supervision of fraud incidents.