Case Study Of Wanfu Health Science

In recent decades, China’s social and economic development is very rapid, and the accountancy profession also will be a big change. But in recent years many companies were exposed financial fraud scandal, which also allows us to have paying attention to such issues. In order to curb the emergence of corporate financial fraud, to the healthy development of the accounting profession, the domestic scholars have to study it and try to find effective solutions. Financial impact of fraud to bring to the community and the accounting profession is very poor, so improve the current status quo is imperative.This thesis is divided into an introduction, theoretical overview, case studies and summarizes four parts. This paper introduces the research achievements at home and abroad on the motivation and financial fraud control measures in these two areas; secondly this thesis the theory of financial fraud were specifically address; again is a case analysis. This paper uses the case in recent years more representative Edmond Health Division financial fraud cases. This paper analyzes the case from both internal and external aspects of the environment. Edmond Health Division embarked fraud led to the road of internal motivation principal accounting officer have not been able to do with the management of the company adhere to the principles in the face of temptation and stick to themselves. Further failures of internal control is Hail Health Branch of financial fraud a reason. External reason is negligence audit agencies and local government departments. To solve these problems I have proposed the following solutions:first, the importance of financial officers ideological education; secondly, the importance of business executives ideological education; and third, to improve the internal control of attention; fourth, increasing to punish illegal personnel; Fifth, regulate the behavior of government officials. Finally, there is a summary of the full text. Hail Health Division cases more representative, the findings of the case has a certain significance to improve the moral standards of the accounting profession.