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本文基于财务欺诈和审计的相关理论,对万福生科农业开发股份有限公司营运进行了探析。高新技术农业产业作为一个财务操作性较强、可营运性较高的行业,如果能在日常生产经营中充分、合理、科学、有效地管理好营运资金、加强内部控制、及时调整营运管理策略,对市场走势作出合理判断,无疑将对高新技术农业的健康稳定发展起着至关重要的作用。
Based on the related theories of financial fraud and auditing, this article analyzes the operation of Wanfooksheng Agricultural Development Co., Ltd. High-tech agricultural industry, as a financially operative and highly tradable industry, can fully, reasonably, scientifically and effectively manage working capital, strengthen internal control and timely adjust its operation and management strategies in its daily production and operation, Making a reasonable judgment on the market trend will undoubtedly play a crucial role in the healthy and stable development of high-tech agriculture.