The reasons for the listed agricultural companies to engage in non-agricultural operations can be summarized in the two causes of industrial level and management level of enterprises.

我国农业上市公司非农化经营现象甚为严重，这一现象对农业上市公司经营绩效的影响引起了社会各界的广泛关注。

youdao

That could encompass operational deficiencies from using spreadsheets for trading and risk management rather than migrating those operations to industrial strength platforms, like Imagine.

FORBES: Dodd-Frank Whistle-Blowers Raise Stakes in Spreadsheet OpRisk