The Motive Analysis And Management Of The Accounting Froud Of Anhui Wanjiang Logistics (Group) Limited Company

Accounting is a management science,it is like a mysterious and orderly language,has described and recorded an economic interaction,a unit,or even the entire market economy historical mission.As for listed companies,accounting information is the basis of investors,is the market allocation of resources oriented on the basis of.However,it is because of accounting to play an important role in economic development,so that a part of bad people in order to obtain improper benefits,provide false accounting information to hide the facts,fabricated data accounting fraud means to mislead investors and market.From a small perspective,accounting fraud can cause accounting information distortion,which may cause managers' decision-making mistakes,bring economic losses to investors and cause waste of market resources.From the overall perspective,if accounting fraud continues to increase.Continuous fermentation will create a bubble in the market economy,which may even cause a financial crisis.This paper mainly takes the accounting fraud cases in Wanjiang logistics in 2014 as a typical case,and studies the means,motives and preventive measures of accounting fraud.It is divided into six parts.The first part is the introduction,mainly elaborated the research background,significance and research method of this article,secondly the current research status of accounting fraud at home and abroad were reviewed and introduced;The second part of the article is to review of accounting fraud related theory,this part firstly introduces the definition,characteristics and effects of accounting fraud;The third part of anhui wan jiang logistics(group)co.,LTD.Introduces the beginning and end of the accounting fraud,and the main means of accounting fraud made a careful study of;The fourth part,on the basis of accounting fraud risk factor theory,the Anhui wan jiang logistics(group)co.LTD.,the paper analyses the motivation of accounting fraud;In the fifth part,in view of the above,the fourth part analyzes the wan jiang logistics accounting fraud motivation,and puts forward the corresponding improvement management,to prevent future trouble;The sixth part,also is the last part,to summarize the whole article.