早在*ST星农此次被立案调查和主动进行会计差错更正之前，其年审会计师已对相关业务的真实性与合 规性亮起了"警示灯"。 每经记者｜赵李南 每经编辑｜陈俊杰 9月29日，*ST星农（SH603789，股价6.01元，市值16.25亿元）公告称，其近日收到证监会下发的《立 案告知书》，因公司涉嫌信息披露违法违规，证监会决定对公司立案。 《每日经济新闻》记者注意到，就在不久前，*ST星农由于"农事服务业务不具备商业实质"进行了前期 会计差错更正及追溯调整，将2023年的营业收入调减6000余万元。 需要强调的是，暂时不能确认证监会的调查与*ST星农的会计差错有关。 2024年年报被出具保留意见 在年报被出具保留意见并收到监管问询函后，*ST星农最终选择对这笔疑点重重的业务进行了追溯调 整。 今年9月26日，*ST星农发布《关于公司前期会计差错更正及追溯调整的公告》。公告称，公司在2023 年度创新开拓农事服务作为第二主营业务，但因业务运营经验及过程管控机制存在不足，导致在实际运 营过程中出现了一定偏差。经公司自查，2023年度农事服务业务所涉及的公司客户存在资金回流的情 形，未实际进行采收业务，不具备商业实质，不满足 ...

Core Insights - The article highlights the efficient agricultural service model in Jiangxi Province, particularly in Anfu County, where farmers utilize a digital platform called "Ganjitong" for various farming services, enhancing productivity and convenience [1][2][3]. Group 1: Agricultural Service Model - The "Ganjitong" platform allows farmers to order agricultural services like seedling cultivation, plowing, transplanting, pest control, harvesting, and drying, similar to ordering food online [2]. - Anfu County has several agricultural service centers that provide comprehensive services from seed to rice, with a total grain planting area of approximately 880,000 acres [3]. Group 2: Efficiency and Productivity - The integration of over 500 agricultural machines through the county's smart agriculture service platform has improved machine usage efficiency by over 30% during peak seasons, while reducing farmers' waiting times by 50% [3]. - Farmers report high yields, with one farmer estimating a harvest of 1,400 pounds per acre, thanks to the full-service agricultural support provided [1].