Forensic Accounting Inspection Application Of Fraudulent Listing Cases

In recent years,IPO listing has been a hot financing channel for companies.In order to solve the enormous need for capital,the company is now striving to issue stock.In order to achieve the conditions of listing,enterprises spare no expense to financial fraud.In recent years,China Securities Regulatory Commission has investigated and penalized a series of fraudulent listed companies,such as“Xintai Electric”,“Jiayu Share”,“Dengyun Share”,“Zhenlong Specialty Products”,“Green-Land” etc.The operating performance indicators of these companies are not qualified for the listing requirements.The managers and financial staffs use fictitious business,tampering with financial data,forging vouchers and other means to whitewash the financial reports,so that the company's financial indicators are compliance with the demands of listing.Fraudulent listing is not only harmful to the stability of financial markets,but also brings huge economic losses to investors.Forensic accounting inspection combines the knowledge of accounting,law and other disciplines.It requires professionals to integrate the knowledge of many disciplines.At present,the domestic scholars' research on fraudulent listing mainly focuses on the study of legal liability related to fraudulent listing,as well as the study of financial fraudulent practices and preventive measures of listed companies.From the perspective of financial fraud,this paper analyses the common methods of fraudulent listing,elaborates on the clues to find out the case,the methods of judicial accounting inspection to find out the case and the countermeasures to verify the case,and puts forward judicial and technical suggestions for the detection of fraudulent listing cases in our country.This paper is divided into five chapters.In the first chapter,briefly expounds the concepts of fraudulent listing and judicial accounting inspection.In the second chapter,the author counts the number of financial issues involved in recent IPO audits,analyses the reasons for fraudulent listing,and explains the main means of fraudulent listing.In the third chapter,the author explains the methods of judicial accounting inspection and the discovery and verification Countermeasures of fraudulent listing methods.In the fourth chapter,combined with the fraudulent listing case of Jinya Science and Technology,the author takes the time point of listing as the breakthrough point,chooses the financial data of pre-listing and post-listing as well as some enterprises in the same industry to compare horizontally and vertically,identifies the financial fraudulent means of IPO and puts forward the corresponding verification countermeasures.In the fifth chapter,the author puts forward some suggestions on the phenomenon of frequent occurrence of fraudulent listing cases in our country.