Research On Financial Fraud Of Assets Restructuring Of Listed Companies

Nowadays,the rapid development of China's securities market,asset restructuring has become a way for many listed companies to use their own business to improve their own business and change their predicament.However,some companies in the process of reorganization caused violations of laws and regulations due to their own improper interests,such as data information fraud,insider trading,etc.In particular,the causes of corporate fraud in the agricultural industry are complex,and concealment of fraudulent means is difficult to identify.Therefore,detailed studies on financial fraud in asset restructuring activities,and then put forward effective measures to regulate reorganization activities,its theoretical and practical significance is self-evident.In this paper,on the basis of summarizing research literature on asset reorganization,financial fraud and financial verification at home and abroad,taking the financial fraud of the combination of Busen and Kanghua agricultural assets as research cases,combining information asymmetry theory and GONE theory,The financial frauds and regulatory models encountered in the company's asset restructuring process.This article first analyzes the causes of Corv's agricultural financial fraud and the reasons for the failure of the reorganization of Bu Sen's shares.Secondly,it analyzes the administrative penalty of the case subject of the China Securities Regulatory Commission and draws a conclusion on the strength of the legal punishment,the national supervision model,and the verification standards of independent third-party financial consultants.Inspiration.The paper's research on the case study of Fujin and Kanghua Agriculture shows that firstly,in the process of auditing the financial status of a company,it is of utmost importance to fully understand the overall profitability,business status,and even the overall development plan of the company.Every effort should be made to overcome the effects of information asymmetry;Second,the company's own strategic positioning and management model will affect all aspects of the company's activities.Third,the importance of all entities outside the enterprise in the asset restructuring process can not be ignored.Prudential verification of financial consultants,national laws The improvement of the provisions and the construction of an independent supervision model all affect the smooth progress of asset reorganization.Therefore,this paper proposes four aspects in the aspect of countermeasures: enterprise perspective,financial consultant perspective,independent supervision perspective,and legal perspective.