| Our country is a multi-level capital market system in 2009 at the end of 10 to create the gem, the GEM market threshold is low, the growth of the main concern of enterprises, the listing Corporation quality can not be guaranteed, there is a listing Corporation facing greater risk, but also makes investors themselves also face certain risks in order to. To have a certain degree of protection of the interests of investors, the real information listing Corporation timely disclosure of information disclosure is more important, indeed to some extent promote the steady development of the gem. Considering the phenomenon of illegal information disclosure of listing Corporation of China’s gem repeated, plus gem market itself there is a big risk, therefore improve the information disclosure system of GEM Listing Corporation to reduce the risk of investors has a larger role. Today, the gem Listing Corporation financial fraud events often appear somewhat, so the GEM market is facing a big crisis, reducing investors for the GEM market enthusiasm, so that the market has been in low levels. The downturn in the market and let the small and medium-sized enterprise financing difficulties, to the development of enterprises can not get enough money. Make the enterprise profit is not high. In order to let more people invest in enterprises to use financial fraud, eventually resulting in serious consequences. If the enterprise does not listed company financial fraud to be standardized, it is difficult to guarantee the overall quality of the listing Corporation, and have a certain impact on the comprehensive development of the gem market.In this paper, on the basis of case study, events and the combination of theory, complemented by appropriate data and charts, aiming at geeya technology put forward about the disclosure of false information, to study the problem of financial fraud in the process. In addition to the method of false information disclosure and performance list, also false information listing Corporation, financial fraud motivation and reasons for successful implementation, first elaborated the geeya false information disclosure motivation, including the implementation of the rapid expansion of capital, to maintain the listing of excessive packaging, maintain higher earnings, to avoid delisting. Then describes the analysis of the causes of the false information disclosure of the company, Ltd. the internal control system is not perfect, the audit agency for dereliction of duty, weak supervision system, the cost of default and high efficiency. Finally, the listing Corporation to asymmetry of internal control To optimize, by making its governance structure to a certain degree of adjustment, improve the regulatory system, the establishment of the corresponding laws to ensure the smooth implementation of the work.This paper only for geeya false information disclosure of the analysis, time span short and lack of first-hand information within the company, credibility is not strong and does not have the generalization ability. With rapid implementation of GEM market, there will be many known and unknown events, so to the GEM companies are required to disclose the information were observed, and analyze the new problems, in order to find the solution. |
PDF Full Text Request