| Since the establishment of market economy in China in 90 s of last century,China's capital market has been continuously improved through numerous legislative decisions and improvement of capital market system.Tracing back to the source,at the present stage,effective prevention and treatment of financial fraud of listed companies has become the first priority for China to tackle the chaos of capital market.A comprehensive analysis in recent years,China's listed companies financial fraud case for financial fraud,fraud case in the motive means and consequences,and find measures for temporary cure,this will be the development of China's economic system and be of great advantage to improve.This paper makes a comprehensive analysis of the financial fraud cases of Boyuan investment company(600656).At the same time will take into practice in theory research,firstly combs the domestic and foreign theory of financial fraud and financial fraud related literature,a comprehensive grasp of Boyuan investment company information,to Boyuan investment company financial fraud system analysis.Boyuan investment company to carry out specific research,finally to control the fraud risk factors(general risk factor and individual risk factor)generated as the goal,to prevent and control the point and the surface of the financial fraud of listed company governance.In summary,this paper case Boyuan investment in the company's financial fraud in-depth inquiry,hope to be able to mining law existing in China's listed company's financial fraud,and then analyze the financial fraud of listed companies can deal with the problem of the domestic It is often seen.of policies and programs to promote the progress and development of China's capital market system the capital market,to ensure effective operation order,ensure the stock market investors' economic interests are not infringed,so as to make the capital market in China can continue to improve the system,efficient operation of the target. |
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