Research On Detecting Model Of Fraudulent Financial Statement Of Agricultural Listed Companies

Standardized information disclosure, is to maintain the stock market open, fair, equitable. But the financial reporting fraud to a large extent hinders the healthy development of capital markets, and affects the stock market to optimize the allocation of resources as the basic functions, at the same time, seriously hurts the confidence of investors. Financial reporting fraud frequently appears in the global securities markets. Issues related to financial reporting fraud has become the focus of national theorists, especially in accounting, auditing profession and practitioners concerned. Financial reporting fraud has become an important issue to be resolved.Research has shown that it is feasible to identify the financial reporting fraud. Despite their careful planning fraud listed companies’financial statements can not be without a trace of vulnerability. The financial index will be some different between fraud and non-fraud company. More empirical research abroad, while a small number of our research in this area. The current study is based on a sample of all sectors to establish a common financial reporting fraud identification model. Not established industry model. However, different industries have different financial characteristics, industry models will be more targeted than general-purpose model. Therefore, on the basis of previous research, based on China’s securities market, I select agricultural enterprises listed companies as a sample, to establish agricultural enterprises’financial reporting fraud identification model. This will help report users more quickly identify the signs of a corrupt phenomenon of the listed company, then further confirmed.In this thesis, I take a combination of empirical and normative methods to establish agricultural enterprises’financial reporting fraud identification model. In the research, I use Logistic regression model to establish agricultural enterprises’ financial reporting fraud identification model. I select financial reporting fraud of listed agricultural companies and non-fraud agricultural enterprises listed companies as samples, based on signs of fraud, features, and three-factor theory, to establish agricultural enterprises’financial reporting fraud identification model. And comprehensive.4. A more detailed elaboration of the special nature of agricultural enterprises and special fraud motivation, and propose targeted agribusiness fraud identified particular concerns.