Research On Fictitious Cross-border Economic Business Fraud Problem

The financial fraud of the listed companies not only endangers the investors,but also causes irreparable loss to the company itself.This is the organized,planned and purposeful act of the accounting body,which will cause the loss of the society and the investors to the capital market,accounting and auditing departments,which all make the stock market today.The participants need to have a full understanding of the financial fraud of the listed companies,and can identify them as soon as possible,which has been paid attention to in all aspects of the society.The fictitious cross border economic business type financial fraud as a new means of fraud requires new identification methods.Therefore,the financial fraud analysis of listed companies by specific cases makes the investors and the public more likely to identify the financial fraud of the listed companies effectively,which makes the cost of the financial fraud of the listed companies greatly improved,making the counterfeiting companies bound to their own fraud.The validity of the financial report can be well guaranteed,and it will play a certain role in the healthy development of the securities market.This paper first introduces the background,significance,research contents and research methods of cross border business financial fraud.Then,the paper introduces the research on internal control at home and abroad,and discusses it.After that,this paper summarizes the motivation theory of financial fraud,expounds the game theory of gambling agreement,and the theory of information asymmetry.Then this paper makes a case analysis of the financial fraud of the company,introduces the background of the company,the status of the company and the related fraud problems,and puts forward the reasonableness of the relevant financial data and the relevant information through the analysis of the internal and external financial fraud and the perspective of the fictitious cross-border economic business.Analysis,and from the government,market,investors,these aspects put forward corresponding suggestions.