Research On Causes,Effects And Countermeasures Of Agricultural Listing Corporation Financial Statements Fraud

Under the market economy, the listing Corporation is in the fierce competition,.Some of them do not from their own production and operation managementinnovation, fictitious business performance through the financial statement fraud. Thisapproach, the rational allocation of resources severely broken ring, disrupted thenormal order of the original capital market, bring huge economic losses to investors,is a widespread problem in today’s listing Corporation. Listing Corporation financialstatements fraud, refers to the company by means of false financial statements datapreparation of false. Agriculture as the primary industry in China, agricultural listingCorporation occupies an important position in China’s listing Corporation, itsperformance has direct relationship with life and health problems of1300000000people in china. Therefore, to take effective measures to prevent agricultural listingCorporation financial statements fraud has become one of the urgent problems need tobe solved.First of all, this thesis uses the methods of literature study, analysis of the basicdefinition of financial statements fraud and fraud of the three factors are described,followed by the use of quantitative analysis and qualitative analysis, with three factorsof fraud as the basic framework, selects3agricultural listing Corporation financialstatements fraud case, each of the three factors, analysis the implementation of fraudmotivation or pressure, opportunity and excuse, and effects. Comparison ofsimilarities and differences of the impact and then three agricultural listingCorporation fraud three factors analysis and fraud causes, and put forward thecorresponding counter measures. Finally, the above case study based on the results ofthe analysis, combined with the current situation, forecast the current capital marketexists the fraudulent financial statements of agricultural listing Corporation, analyzethe reasons for its potentially fraudulent financial statements. This thesis is to dealwith the agricultural listing Corporation financial statements fraud practice work has acertain reference value.