【摘要】：隨著經(jīng)濟態(tài)勢的迅猛發(fā)展，，科學技術(shù)的進步日新月異，企業(yè)財務(wù)舞弊事件以前所未有的勢頭在全球蔓延開來，成為影響信息質(zhì)量與經(jīng)濟安全以及世界經(jīng)濟平穩(wěn)健康發(fā)展的絆腳石。農(nóng)業(yè)作為國民經(jīng)濟的基礎(chǔ)產(chǎn)業(yè)，關(guān)鍵地位不容動搖，農(nóng)業(yè)企業(yè)主體經(jīng)濟效益的一舉一動牽動整個國民經(jīng)濟命脈。2000年以來，農(nóng)業(yè)行業(yè)得到政府大力扶持，發(fā)展迅速，企業(yè)規(guī)模和數(shù)量持續(xù)增長。 然而，作為典型的弱質(zhì)性行業(yè)，農(nóng)業(yè)上市公司在資本市場整體業(yè)績表現(xiàn)一般，資金耗用大、投資周期長、資本利潤率普遍低于其他行業(yè)。隨著農(nóng)業(yè)市場競爭日益加劇，企業(yè)壓縮內(nèi)部成本費用、提升盈利空間的范圍日益縮小，較多企業(yè)在財務(wù)管理過程中“三高”（存貨高、應(yīng)收賬款高、資產(chǎn)負債率高）特征顯著，為避免市場優(yōu)勝劣汰，部分農(nóng)業(yè)類上市公司不惜犧牲企業(yè)聲譽及長遠發(fā)展加入舞弊造假大軍。 此外，企業(yè)與初級產(chǎn)品生產(chǎn)者交易多采用現(xiàn)金結(jié)算形式，原始單據(jù)容易造假，資本性支出和收益性支出很難區(qū)分。與上下游企業(yè)普遍存在三角債問題，應(yīng)收賬款不能及時收回，賬賬不符、賬實不符的情況屢有發(fā)生。相關(guān)的產(chǎn)品計價和分攤無法確切規(guī)定，生產(chǎn)制造的過程具有周期性和多變性的特點，難以實時控制和監(jiān)控，這為成本控制帶來了難度，同時也給企業(yè)造假提供了空間。 國內(nèi)外針對重大錯報風險的研究數(shù)不勝數(shù)，但針對農(nóng)業(yè)這一特殊行業(yè)的相關(guān)研究尚不成熟。本文通過分析農(nóng)業(yè)企業(yè)的行業(yè)特征，用風險導(dǎo)向?qū)徲嬎枷胫笇?dǎo)審計業(yè)務(wù)開展并貫穿整個審計業(yè)務(wù)的全過程，并在此基礎(chǔ)上深入剖析這一特殊行業(yè)存在的風險及其演變。 通過對農(nóng)業(yè)企業(yè)相關(guān)數(shù)據(jù)的列舉和分析，在業(yè)務(wù)執(zhí)行過程中，保持必要的職業(yè)懷疑和關(guān)注，找到可能存在的舞弊風險點。若發(fā)現(xiàn)舞弊跡象，應(yīng)并根據(jù)獲取的審計證據(jù)，在大量的經(jīng)驗數(shù)據(jù)和統(tǒng)計分析基礎(chǔ)上，根據(jù)專業(yè)能力和職業(yè)判斷，不斷修正前期結(jié)論。通過改進審計程序以獲取更加真實、可靠的審計證據(jù)，并從注冊會計師角度進行應(yīng)對，提出科學合理、可操作性強的防范和應(yīng)對措施，降低職業(yè)風險。同時提請利益相關(guān)者和信息使用者重點關(guān)注農(nóng)業(yè)企業(yè)的特殊風險，對于企業(yè)的異常行為和數(shù)據(jù)波動保持一定敏感度，必要時咨詢專家的意見，為其做出更為科學、合理的決策提供支持，致力于促進農(nóng)業(yè)上市公司的健康發(fā)展，維護我國資本市場的正常秩序。
[Abstract]:With the rapid development of economic situation and the rapid progress of science and technology, the financial fraud of enterprises is spreading in the world with unprecedented momentum. It has become a stumbling block affecting the quality of information and economic security as well as the steady and healthy development of the world economy. Agriculture, as the basic industry of the national economy, cannot be wavered in its key position. The economic benefits of the main body of agricultural enterprises affect the lifeblood of the whole national economy. Since 2000, the agricultural industry has been vigorously supported by the government and has developed rapidly. The size and number of enterprises continued to grow. However, as a typical weak industry, the overall performance of agricultural listed companies in the capital market performance is general, the capital consumption is large, the investment cycle is long, the capital profit margin is generally lower than other industries. With the aggravation of the competition in the agricultural market, the scope of the enterprises to reduce the internal cost and improve the profit space is shrinking day by day. In the process of financial management, more enterprises have the characteristics of "three high" (high inventory, high accounts receivable, high ratio of assets and liabilities). In order to avoid the survival of the fittest in the market, some agricultural listed companies do not hesitate to sacrifice their reputation and long-term development to join the army of fraud and counterfeiting. In addition, the transaction between enterprises and primary commodity producers is mostly in the form of cash settlement, the original documents are easy to be falsified, and it is difficult to distinguish between capital expenditure and income expenditure. Triangle debt is common in upstream and downstream enterprises. Accounts receivable can not be recovered in time. The pricing and allocation of related products can not be specified exactly, and the manufacturing process is characterized by periodicity and variability, which is difficult to control and monitor in real time, which brings difficulty to cost control and provides space for enterprises to fake. There are numerous studies on the risk of major misstatement at home and abroad, but the research on agriculture is not mature. Based on the analysis of the industry characteristics of agricultural enterprises, this paper uses the risk-based audit thought to guide the whole process of the audit business, and on this basis deeply analyzes the risks and their evolution in this special industry. Through the enumeration and analysis of the relevant data of agricultural enterprises, the necessary professional doubt and attention should be maintained in the course of business execution, and the possible fraud risk point can be found. If the evidence of fraud is found, the previous conclusions should be revised continuously on the basis of a large amount of empirical data and statistical analysis, according to the professional ability and professional judgment, according to the audit evidence obtained. By improving the audit procedure to obtain more true and reliable audit evidence, and from the point of view of certified public accountants, this paper puts forward scientific, reasonable and feasible prevention and countermeasures to reduce professional risks. At the same time, it calls on stakeholders and information users to focus on the special risks of agricultural enterprises, to maintain a certain sensitivity to abnormal behaviors and data fluctuations of enterprises, and to consult experts if necessary to make them more scientific. Reasonable decision support is provided to promote the healthy development of agricultural listed companies and to maintain the normal order of China's capital market.
【學位授予單位】：華東交通大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F302.6;F324

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