一直以来我国政府对于农业的发展都给予了持续的关注与大力的支持,一批优质的具有发展潜力的企业纷纷上市,但在借助资本市场不断壮大的过程中,农业企业却频频出现财务造假事件,严重扰乱了资本市场的秩序,动摇了投资者的信心。本文基于刚刚发生的辽宁振隆特产股份有限公司财务造假案,通过探寻农业类上市公司造假的深层次原因,给出有针对性的合理建议。 All along, the government of our country has given continuous attention and strong support to the development of agriculture. A group of high-quality enterprises with potential for development have been listed one after another. However, with the continuous expansion of the capital market, agricultural enterprises frequently face financial frauds Seriously disrupted the order of the capital market and shaken investor confidence. This article based on the just happened Liaoning Zhenlong Specialties Co., Ltd. financial fraud case, through to explore the deep-rooted causes of agricultural listed companies fraud, gives targeted and reasonable suggestions.