Discussion on Financial Fraud of Agricultural Listed Companies

FANYI LI, QIJIE JIANG, FAN KE

Abstract


Under the market economy environment, the fierce market competition causes various kinds of economic frauds to emerge continuously. In order to attract investors better, the agricultural listed companies often make false financial reports and increase their profits by improper financial behavior, which has been seriously affected the steady and healthy development of the national economy. This paper analyzes the motives and methods of fraud of agricultural listed companies, and puts forward corresponding countermeasures, hoping to improve the quality of accounting information and provide some help to curb the phenomenon of fraud in listed companies.

Keywords


Agricultural Listed Companies, Financial Fraud, Present Condition, Countermeasure.


DOI
10.12783/dtssehs/hsmet2017/16503