China's Listed Companies Financial Reporting Fraud Study

More than 10 years development of our country stock market plays a significant role in optimizing resources disposition .But financial statements fraud of listed companies is still serious in our country. It not only influences adjustment of macroscopic economy in our country, disturbs order of stock market, but also depresses many investors in stock market to great extent and influences further development of stock market in our country. Especially with share structure reform of our country listed company, that the listed companies had some new change ,plus the complexity and concealment of financial statements fraud, caused how to accurately judge whether management authority carried on financial statements fraud, what kind of reason causing the enterprise to carry on financial statements fraud, these methods mainly used to carry on financial statements fraud , how to effectively govern financial statements fraud to currently become urgent problem to solveThe full text is divided into totally five chapters, each chapter of concrete content is as follows:Chapter one discusses the general theory on financial statements fraud. This chapter mainly analyses the definition of financial statements fraud, the difference of interrelated concept, the present situation and the harm. Firstly, the author introduces the definition of the west and discovers common ground and finally produces the definition in thesis .Secondly, the author discriminates relation between financial statements fraud, financial fraud and earnings management appearing frequently in some literatures. Thirdly, according to the punishment announcement of china securities regulatory commission and ministry of finance, the author statistically describes the present situation of financial statements fraud in listed companies from four aspects. Finally, the author...