本文从行业角度出发,基于舞弊的客观条件、舞弊成本和舞弊动机三个方面分析了会计舞弊的行业差异。认为农、林、牧、渔业容易出现舞弊造假,并且从上面提到的三个方面深入探讨了农、林、牧、渔行业舞弊频发的原因。 This article analyzes the industry differences of accounting fraud from the perspective of industry, based on the objective conditions of fraud, fraud costs and the motivation of fraud. They think that frauds and falsifications of agriculture, forestry, animal husbandry and fishery are prone to occur and the reasons for the frequent abuse of pests in agriculture, forestry, animal husbandry and fishery are discussed in depth from the three aspects mentioned above.