Research On Earnings Management Of Agricultural Listed Companies

China is a country with a large population,and agriculture is the most basic industry for our people.It is also the basis of our national economy,which plays an indispensable role in the economic development of our country.Although the agricultural industry has been greatly supported by the central government,the profit level of the listed companies in our country is still low at present,and the phenomenon of earnings management emerges in an endless stream.Earnings management will often reduce the quality of accounting information disclosure,mislead investors to make the right investment decisions and disrupt the normal operation of capital market.Therefore,earnings management of agricultural listed companies is urgent.Based on this,this paper selects the fishing plate company of the agricultural listed company as the case.First,the possibility analysis is made from two aspects of the withdrawal of risk warning and financing.Secondly,the items in the balance sheet,the profit statement and the cash flow statement in the 2016 year of 2009 are taken.In order to identify the surplus management of the deer island,and to find out the operating means of earnings management according to the identification of earnings management,the listed companies in agriculture have the common means of managing the surplus of non agricultural listed companies through assets reorganization and other sex income.The special earnings management method of agricultural companies,which is prepared through declining consumption of consumptive biological assets and government subsidies.And from the three aspects of investors,the securities market and the enterprises to do the analysis of the consequences of the earnings management of the deer island.Finally,the general surplus management of the deer island from the improvement of the corporate governance mechanism,the strengthening of the audit supervision of certified public accountants and the establishment of a sound surplus management supervision system and mechanism three suggestions;for special surplus Four constructive countermeasures and suggestions are put forward from four aspects: strengthening the implementation of accounting policies related to biological assets,building and promoting agricultural related insurance mechanisms,improving the accounting standards for biological assets,and standardizing local government subsidies to agricultural companies.Studying the earnings management of the listed agricultural companies and solving the problem of earnings management can improve the quality of the accounting information of the listed companies,make the investors make the correct decision,promote the stable and mature development of the capital market in our country,and improve the profit level of the listed companies in our country,and then accelerate the economic development of our country.Spreading speed.