A Study On Financial Fraud Means, Motives And Prevent Of Key Bridge Communication

May27,2004,the SMSE stock market,which support the development mission of China’s small and medium-sized enterprises,was born.On May 20,2016,786 enterprises had landed it,the total value is 8.47 trillion yuan,accounting for 20% of the value of Shanghai and Shenzhen stock market,it is an indispensable force in the capital market.However,with the rapid increase in the number of small and medium-sized listed companies,all kinds of violations of the case is constantly staged.Especiallyin 2015,the stock market ups and downs evolved into a disasterfinally,investors were badly hurt,the national bailout funds quilt,a direct result of the reform of the securities market was forced to extend.So it is an important issue that management can not avoid,that is how to purify the market environment and protect the interests of small and medium-sized investors.Key Bridge Communication is the first listed company in the field of focus on the private communications.When the domestic communications industry prospects is hopeful,so does the company,but the Commission found the company listed less than four years,but continued financialfraud more than 4 years.The impact of fraud is so bad.In this paper,I combined theory and practice,qualitative analysis and quantitative analysis.Firstly,I will introduce and analyze the company and its fraud in detail.Then,use the triggering triangle theory to find out the motive of the financial fraud.Finally,through the analysis of the financial case of the key bridge communication,puts forward the relevant countermeasures for preventing the financial report fraud of listed companies in China.At the same tome,proposes a few suggestions to Key Bridge Communication,so that thepeople give up the excuse of fraud.And hope thatwe can create a healthy investment environment to the investors.