The Perfection Of Legal Regulation Of Financial Fraud In Chinese Listed Companies

The research on the financial fraud of listed companies from the perspective of law originated from the western countries,and has formed a relatively complete legal system in the long history.Relatively speaking,the problem of financial fraud from the beginning of this century,only in China,but now the development of a short history of more than ten years.Effect of financial fraud of listed companies greatly investors make the right judgments,harm the interests of investors,but also leads to market resource allocation function can not be normal play,for the rapid development of China's market economy is extremely unfavorable.In such an urgent situation,we should analyze specific issues,to see how to effectively control the financial fraud of listed companies.In the process of market economy construction,China's capital market is becoming more and more important.Therefore,how to improve the ability to identify the company's financial fraud has become an urgent problem to be solved in today's society.This paper first to reason and means to collect the investigation method of the financial fraud of listed companies through empirical research methods of normative research method,and literature,through comparative study,analysis of the United States and Japan typical listed company financial fraud cases and the legal norms to prevent and punish the company financial fraud,the status of the current financial supervision of Chinese fraud of listed companies related to the legal system,mainly from the external supervision,the law of internal governance and legal responsibilities and other aspects of the analysis and put forward suggestions to improve the legal regulation of financial fraud of Listed Companies in China.