The Governance Structure Of Listed Companies Under The Perspective Of Financial Reporting Fraud Problem Analysis

In recent years, the tendency of fraudulent financial reporting of listed companies both at home and abroad has threatened the development of securities market and caused many troubles in the normal economic activities. It is high time to take some effective measures to stop and contain the tendency.The paper, from the perspective of corporate governance structure of listed companies, analyzes influences of faultiness of the internal and external corporate governance structure on fraudulent financial reporting and brings forward the solutions to fraudulent financial reporting by optimizing the corporate governance structure. The study of the paper falls into four parts.The first part is an introduction, elaborating on the source of the problem, the significance of the research, the present research status at home and abroad, the major research methods, and the framework of the whole thesis.The second part analyzes some basic theories of the corporate governance structure, including the concept, theoretical basis and present status of the corporate governance structure, and the concept, manifestations and influences of the fraudulent financial reporting.The third part specifically analyzes the influences of the corporate governance structure on fraudulent financial reporting, which involve the internal influences of ownership structure, board of directors, supervisory board and managers, and the external influences of capital market, external supervision and independent audit.The fourth part brings forward some solutions to deal with the problem of fraudulent financial reporting by optimizing the corporate governance structure. The solutions include optimizing ownership structure, improving the functions of the board of directors, independent director, supervisory board and internal incentive system, perfecting the principal-agent mechanism, developing the environment of capital market and supervision, developing the manager market, perfecting independent auditing system, and enhancing the honesty and credit education.