摘要
农业上市公司是中国上市公司的一个重要组成部分,是现代农业的重要组织形式。近年来,农业上市公司财务舞弊事件此起彼伏,不仅给投资者造成了重大损失,也严重扭曲了证券市场资源配置的功能。造假的税务成本极低,是农业上市公司财务舞弊行为频发的重要原因之一。分析农业上市公司本身的特殊性,是分析造假行为的重要视角。本文提出防范与治理对策,包括提高审计人员的专业能力及综合素质,通过更加合理的制度安排提高违规成本。
The agricultural listed company is an important part of listed companies in C hina and important organizational form of modern agriculture. In recent years,the financial frauds in some agricultural listed companies not only have caused heavy losses to investors,but also have badly twisted the function of resource allocation in securities market. The very lowtax cost of falsification should be one of the important causes of frequent financial frauds in some agricultural listed companies. An analysis of the specificity of the agricultural listed company itself will be an important perspective of analyzing falsification. Precaution and countermeasures include enhancing the professional ability and comprehensive quality of auditors and increasing the cost of illegality by means of more reasonable institutional arrangement.
出处
《珠江论丛》
2015年第1期49-60,共12页
Pearl River Forum
关键词
农业上市公司
财务舞弊
造假税务成本
风险防范
Agricultural Listed Companies
Financial Fraud
Tax Cost ofFalsification
Countermeasures
