【摘要】 运用GONE理论对金正大财务造假的贪婪、机会、需要和暴露4个因素进行分析，得出金正大财务造假源于主观意识和外部环境。可通过增强道德教育建设和加强财经法规学习、加强企业内控管理、拓宽融资渠道以及加大违规处罚力度等方式来促进农业企业的健康有序发展。更多还原

【Abstract】 The particularity of agricultural industries and agricultural products can easily cause financial frauds in listed agricultural enterprises.Based on the theory of GONE,the present study analyzes the internal and external reasons for the financial fraud in Kingenta Ecological Engineering Group Co.,Ltd.It is concluded that the healthy and orderly development of agricultural enterprises can be promoted through emphasizing moral education and the study of financial laws, strengthening the enterprise internal control management and the training of professional auditors of special industries, establishing scientific development strategies, broadening financing channels, and highlighting the exposure risk and the intensity of penalties for violations.更多还原