The State-owned enterprise’s financial fraud cause great harm to oursociety, not only damages the interests of all the national people, but alsodamages the market operation mechanism. It also Influences theenterprises of their fair competition. While the information disclosure, asan important means of fraud prevention and control of state-ownedenterprises, plays an important role in the governance of financial fraudof the state-owned enterprises. There’s some research about therelationship of state-owned enterprise information discussions and thegovernance of financial fraud in recent years, but did not have a detailedresearch. This article does a theoretical research about the informationdisclosure and financial fraud. Beginning with the particularity, thesubject, the object and major content of the state-owned enterpriseinformation disclosure, this article also discusses the current situation ofstate-owned enterprise financial fraud in our country and informationdisclosure. Explain the relationship between the lack of transparency andcorporate fraud. Finally, put forward some unique suggestions to how tomanage the financial affairs and statute a viability information disclosuresystem. |