The Listed Company Financial Fraud Analysis

Since the new century, the global economy entered a new stage, making the business needs a lot of corporate finance, corporate financing first choice is listed, thus the number of listed companies surge, while the status of listed companies is gradually rising financial fraud.Since the reform and opening up, with the emergence of China’s securities market to its rapid development, the listed company’s financial fraud cases are also beginning to frequent Yinguangxia, Keyuan Group, a listed company’s financial fraud typical. In recent years, the listed company’s financial fraud cases more frequently, which seriously hindered the further development of China’s securities market, resulting in a loss of state assets; more serious is that it undermines the basis of credit securities markets, hindering the stock market optimization serve as a resource allocation function, thereby affecting the development of the national economy. Therefore, in order to protect the healthy and orderly development of China’s capital markets, research and resolve financial fraud problem is a priority.This paper describes the underlying basis of the theory, Based on the related research status at home and abroad are summarized and the related theoretical basis, on the basis of introduced by the recognition and analysis of financial fraud, against lianchuang energy saving the company’s financial fraud is analyzed, and accordingly puts forward the measures to prevent financial fraud of listed company.