The Governance On Financial Fraud Of China's Listed Companies

The to be listed finance fraud practices long-standing,harms widely,in recent years a growing emphasis on the prevention of financial fraud, but with little result, not only failed to curb financial fraud, contrary to some listed companies to adopt a more skills means of anti-preventing, greatly intensified the trend. Here listed companies of China's financial fraud to jump out to study accounting of accounting routines, using the method of information economics and share economics, corrupt financial governance will form a cycle chain, and has the function of self-improvement, participants will be related-investors,issuers,financial institutions,accounting firms,the securities and futures commission,the ministry of finance,the main media and so on in themselves positioning ,make themselves play to its strength in this cycle, for this cycle chain, the most important part of that is prevention, using some systems or measure guards against beforehand, prevents accidents before they occur;next is looks up, again consummates the system also can have the loophole, moreover accounting system itself also has the flaw, therefore looks up is the indispensable link ,moreover through looks up may understand each rules and regulations, what state system implementation, carries on the improvement according to the actual situation feedback, achieves the anticipated effect; finally is place. will attack with guard against, takes stopgap measures with effects a permanent cure, the surveillance and the mediation organic synthesis, promotes inspector general's effect and the efficiency, causes to be listed finance to corrupt practices the government work to be more scientific effectively.