A Case Analysis About Financial Fraud Of SHEN XIAN YUAN

The listed company financial fraud phenomenon frequently appear in the capital markets.financial statements as a barometer of the production and business operation conditions,are relationship with the enterprise's financing and financing,so the manipulation of financial statements fraud interfere with a reasonable allocation of market resources and influence the judgment of small shareholders,which make small investors make wrong judgment.In order to build a good healthy mature capital market and maintain the order of the securities market,the government must face up to such a problem and look for a solution to the problem.This article selects the new three board financial fraud first wave and Shenxianyuan co.,LTD as an example,which aim to remind the regulators attaches great importance to the new three board market of financial fraud.because the new three board cannot both in size and scale compared with the main board market,so it is not the CSRC focus,the author thinks that Shenxianyuan of fraud case not only appeared in the new three board ordinary financial fraud case,hiding under the new three board of financial fraud,which reflects the development of the new three board market for a long time,is not sound.By analyzing the source and fairy financial statements,and fairy source of financial fraud motivation,means,I hopes to strengthen the management of the new three board market regulation,the end the article puts forward the countermeasures for healthy and orderly development of the new three board market has a certain practical significance.This article mainly divides into the introduction,case introduction,case analysis,thinking and countermeasure and the conclusion and prospect of five parts.The introduction contains the paper selected topic background and case selection,research review,and disadvantages.Case is introduced to choose Shenxianyuan co.,LTD.,which is the first stock new three board financial fraud,no matter from fraud amount,penalties,the new three board market is representative.Case analysis in this paper,from the tables inside and outside two aspects carries on the analysis,in the table refers to financial analysis and off-balance sheet with pressure,opportunity and an excuse to triangle theory analysis.Thinking of the source case,this article is not limited to the case related including enterprises and intermediary agencies,regulators,but to a whole new three board market,summarizes the characteristics of the new three board market enterprise financial fraud,in view of the financial fraud,this article put forward countermeasures also have operability and innovative,respectively,for enterprises and intermediary agencies and regulators to weaken for enterprise shareholders' rights,to draw the boundaries of local governments and local enterprises,to introduce of independent director system countermeasures;For intermediaries to strengthen the professional ethics education,sponsors sever employment countermeasure of certified public accountants and enterprise;For regulators to intensify punishment,improve the system of new three board retreat city countermeasures.