毕 业 论 文 中 文 摘 要农业是我国的第一产业，农业上市公司在我国占有极为重要的地位，其经营状况的好坏直接关系着我国14亿人口的生命健康问题。因此，采取有效措施监管并防止农业上市公司财务报表造假成为迫切需要解决的问题之一。所以，本文以2001年到2015年证券监督委员会公布的行政处罚为蓝本，从中筛选出因财务报表造假而被处罚的农业行业上市公司作为案例样本，从农业行业的发展现状及行业特点出发，对案例样本的造假手段进行描述性统计分析，归纳分析农业上市公司造假的整体情况，在对典型案例具体剖析后，总结农业行业特征与造假手段的关联，提出对农业上市公司财务造假问题的监管措施。83786

毕业论文关键词  农业上市公司 财务报表 造假

毕 业 论 文 外 文 摘 要

Title       Research on the financial statement fraud   Of China's agricultural listing Corporation   

Abstract Agriculture as the first industry of our country, and agricultural listing corporations occupy an important position in the listing corporation of our country。so, the quality of its management is directly related to the health of our country's 1 billion 400 million people。Therefore, to take effective measures to control and prevent agricultural listing corporation financial statements fraud become an urgent problem to be solved。This paper modeled the administrative punishment from 2001 to 2015 by the Securities Regulatory Commission, screened from penalised for the agricultural industry listed companies which have false financial statements as a sample case, from the agricultural industry development present situation and the profession characteristic of that fraud means of sample descriptive statistics analysis, induction and analysis of agricultural listed company fraud。 In typical case specific analysis, to summarize the characteristics of agricultural industry and a means of false association, on agricultural listed company's financial fraud problem proposed regulatory measures。

Keywords  agricultural listing corporation  financial statements   fraud 

目   次

1  绪论 1

1。1  研究的背景 1

1。2  研究思路 2

2  文献综述 3

2。1  国外研究文献 3

2。2  国内研究文献 3

3  财务报表造假的相关概念、分类与理论 6

3。1  财务报表造假相关概念 6

3。2  造假手段的分类 6

3。3 造假形成的三角理论 7

4  农业上市公司的现状 9

4。1  农业定义及分类 9

4。2  农业行业特点 9

4。3  我国农业行业发展现状 9

4。4  我国农业上市公司现状 10

4。5  国家对农业的政策支持 10

5  案例样本的选取及舞弊手段的描述性统计分析 11

5。1  案例样本的选取 11

5。2  描述性统计 11

6  典型案例的具体剖析