Research On Measures Of Financial Fraud Prevention And Control In "Internet Plus" Platform Type Enterprise

In the ‘Internet plus' era,the traditional industry business model changes a lot.The traditional platform type enterprise also transform to “Internet plus” platform type enterprise with Internet technology.Openning platform based on the platfom type enterprises those break the enterprise boundaries,improve the efficiency of resource allocation and save time and cost between suppliers and customers through the deep integration of massive resources and centralized delivery to the platform audiences.The development of Internet platform type enterprises in China is becoming more and more rapid,and more enterprises have chosen to go on the market and enter the capital market after accumulating sufficient capital.In the academic circles,the research on the new business mode is increasing.Many scholars have begun to pay attention to the impact of these new business models on the accounting treatment.However,there is not much research on the financial fraud of platform enterprises with the help of industry advantages.The JiuHao Group starts make rear service purchase for other enterprise in 2007,these years set up an Internet platform to do this work.In March 2017,JiuHao was found in financial fraud in the backdoor listing occasion,can be regarded as the first case that “Internet plus” platform type enterprises get top penalty by the Commission due to financial fraud,thinking the author of the financial fraud of such enterprises.This article selects the JiuHao group fraud cases to analyze the “Internet plus” platform type enterprise compared to the traditional industry in the fraud of the concealment.The results of the study showed that "Internet plus" platform enterprise due to not perfect system and standard,online trading income confirmation and measurement of large data resources disputes,which may lead to error disclosure of business conditions;due to lack of industry regulation of the emergence of a large number of false transactions online,leading enterprises,inflated income and inflated profits,the risk of exposure is low;due to the special operating mode,reduce the probability of fraud was discovered.According to the above conclusion,the author from the system construction,supervision of the industry and enterprise own angle put forward several points of "Internet plus" platform type enterprise financial fraud prevention and control measures.