A Study On The Causes And Countermeasures Of Financial Falsification In Jinya Science And Technology From A Multi-Dimensional Perspective

The great development of the capital market has played a great role in solving the problem of the enterprise's capital difficulty.At the same time,relying on the vigorous development of the capital market,it has also played a great role in realizing the optimal allocation of social resources.In the process of steady development of capital market,all kinds of information provided by listed enterprises have become the focus of investors' attention,especially in the aspect of financial information,relying on financial statements to analyze the operating situation of enterprises,and then making investment decisions.Is the focus of many investors.However,since the establishment of the capital market,financial fraud has not been eliminated.Due to the existence of various interests,many listed enterprises The industry association obtains the corresponding illegal benefits through the way of financial fraud,and finally has a great influence on the stable development of the capital market.Therefore,it strengthens the analysis and research on the financial fraud behavior of enterprises.It is of great significance to promote the stable development of capital market.Based on the theory of information asymmetry,principal-agent theory and game theory,this paper analyzes the financial fraud cases of Jinya Science and Technology Company by using the method of literature analysis and case analysis.In the process of analysis,this paper analyzes the cases of financial fraud of Jinya science and technology from a multidimensional perspective,and analyzes the causes of financial fraud of Jinya science and technology from three dimensions: internal governance,intermediary authentication and failure of IPO review mechanism.Finally,the measures to prevent the financial fraud of enterprises are put forward.Through the analysis,it is found that the causes of Jinya science and technology financial fraud not only include the internal governance factors of the enterprise,but also lead to the failure of intermediary authentication and IPO review mechanism.The main reasons for the occurrence of financial fraud in sub-science and technology.Therefore,in order to prevent the emergence of financial fraud,then we must further strengthen corporate governance,improve the intermediary structure,establish a more perfect IPO review mechanism,so as to prevent the emergence of financial fraud.