Study On Financial Fraud Of Xinjiang Chalkis CO.,Ltd'

Since 1990 s,China's securities market has developed rapidly,and make a significant contribution to the development of the market.However,the frequent occurrence of the listed company's financial fraud,damage to the interests of investors and can shake the public confidence for the market.These events not only undermine the capital market to optimize the allocation of resources,but also cause a very bad impact healthy for the development of the market.In order to prevent financial fraud,the government introduce the corresponding measures and policies.However,financial fraud has also evolved,and become more secret.It is urgent to find a way to identify and prevent financial fraud of listed companies.In this paper,Chalkis company as a research on the image.It is the most typical cases in 2014,involved a huge amount of money,a wide variety of ways and means of fraud.Through the study of XZJ company financial fraud causes and means,can provide a reference for the prevention and control of financial fraud.This paper is divided into six parts.The first part is the introduction.In this part,it introduces the background and significance of this article.It also description the research methodology and research content.The second part is an overview of the theoretical basis of financial fraud.In addition,it also describes the research of financial fraud at home and abroad,and explains the financial fraud of listed companies from the point of view of motivation.The third part describes the process of Chalkis' s financial fraud case,and makes a detailed analysis of Chalkis' s fraud method,motive and harm for society and the enterprise.All the analysis base on the theory of three factors and risk factors.The fourth part puts forward some suggestions to prevent financial fraud of Listed Companies in our country.The final part summarizes the full text.This part requires government departments to supervise the listed company,and the public supervision should become completion measures for the government supervision to promote the development of the stock market healthy.