Study On Identification Of Fraudulent Financial Reporting Listing Corporation

Listed company financial fraud has been a common occurrence in the stock market. Throughout China’s stock market’s road of growth,along with it is wave after waveof listed company financial fraud filled people’s nerves.Listing Corporation financial fraud not only bring adverse effect to the fraud itself,but also bring serious economicdamage to the vast number of investors,more seriously disrupt the order of the stockmarket and hinder the healthy development of the market economy.Based on the listed companies’s financial statements,this paper analyzes two financialfraud company’s financial statements,the Yunnan Green-Land Biological Technology Co.,Ltdstake and Wanfu Biotechnology (Hunan) Agricultural Development Co.,Ltd shares,andstudies the evidence in the financial statements if a listed company Frauds,and summarizesthe conclusions:through to analysis some special indexes on the financial statements candistinguish signs of fraud of listed companies,this paper analysis those indexes in detail;usingF model to analyze the F value of the listed company for several years can to a certain extent,warning on the implementation of financial fraud of listed company.The full text is divided into seven parts: the first part of the introduction part,mainlyintroduced in this paper,the research background, research significance and research methodof this article,route;The second part is the the theoretical basis of full text:define the conceptof financial fraud of listed companies,traces the financial fraud causes,and summarizes severaltheory that common recognized by the current research about academic reason for financialfraud happened;The third part mainly introduces several kinds of means that the listedcompanies use for fraud;The fourth part summarizes several kinds of financial indexperformance characteristics in the financial statements,and put forward that by analyzing thelisted company F score can help identify the listed company financial fraud motivation ofsize,to a certain extent;the fifth part:On the basis of theoretical and assumptions in the fourthpart,of the two financial fraud of listed companies are analyzed in detail,the motive for fraud,fraud means characteristics and so on,and combined with its financial statements analysis itsfinancial fraud has on the qualitative;the sixth part,selection six company on the stockmarket,and plus two financial fraud of listed company,a total of eight listed companies,usingF model make quantitative analysis,and the result Support the idea that put forward before;The seventh part is the research conclusion of this paper,Puts forward some feasiblesuggestions on financial fraud of listing Corporation in China’s securities market.