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近年来我国政府对农业的发展给予了持续的关注和支持,使得部分优质的且具发展潜力的农业企业得到了长足的发展并茁壮成长,但是在资本市场刚刚起步的中国,在借助资本市场的不断发展、强大的过程中,不少农业企业出现财务造假的事件,如绿大地、新大地、万福生科等财务造假事件。这些事件的发生,既扰乱了资本市场的正常运作秩序,严重破坏了我国的经济生活,也动摇了投资者的信心,令投资者对农业类上市或IPO企业的财务信息披露的客观性和真实性产生怀疑。本文以振隆特产为例,研究其财务舞弊手段并分析我国农业类企业财务造假案例频发的原因,并提出一些有针对性的对策及建议,达到对造假行为的预防和遏制的目的。
In recent years, the Chinese government has given continuous attention and support to the development of agriculture, making some high-quality and promising agricultural enterprises have made great strides and thrived. However, in China, where the capital market has just started, In the process of continuous development and strong development, many agricultural enterprises appear financial fraud cases, such as Green Earth, Xin Dadi, Wan Fook SEN, and other financial fraud cases. The occurrence of these events not only disrupted the normal operation of the capital market, severely undermined our economic life, but also shaken the confidence of investors and obstructed investors’ objectivity and truth in the disclosure of agricultural information or IPO financial information. Sex has doubts. This article takes the specialty of Zhenlong as an example, studies its financial frauds and analyzes the causes of frequent cases of financial fraud in agricultural enterprises in our country, and puts forward some targeted countermeasures and suggestions to achieve the purpose of prevention and containment of counterfeiting.