A Case Study On Financial Fraud Of Green Land Company

Fraud refers to the deliberate acts of the management layer,governance layer,employees or third parties of the audited entity using fraudulent means to obtain improper or unlawful interests.Since 1970,corporate fraud has aroused widespread concern,after 1990 is a big rampant trend.Corporate fraud includes both management and employees,and we usually think that management fraud may be more serious in the content of financial reporting and is not easy for auditors to find.In addition,there may be a third party participation If an audit conspiracy occurs,then the auditor and the management make fraud together.corporate fraud disrupts the normal economic order of China's securities market,and the securities market can not play its function of resource allocation,resulting in national macro-control failure,thereby undermining the interests of this interest.Therefore,it is important to strengthen the awareness of accounting information disclosure of agricultural listed companies and to promote the sustainable and healthy development of agricultural listed companies.In this paper,we look back the green land fraud.The first part is the introduction,the research background and significance of this paper,the research status quo at home and abroad,the research content and the main research methods.The second part is the concept of financial fraud and related theories.The third part introduces the basic situation of the green land,and then analyzes its financial situation.And review the financial fraud events,including the incident and its processing results.The fourth part analyzes the financial fraud cases.Including the means and causes of the fraud process,as well as the impact on stakeholders.The fifth part is the conclusion and prospect of green land.Listen to the professional advice of independent directors.The use of government and securities institutions double supervision means.CPA to strengthen the industry self-discipline,improve the quality of the audit.And we should take advantage of the media.Improve the civil liability recovery procedures,make sure the amount of civil compensation.Only in this way can we effectively prevent the occurrence of financial fraud.