A Case Study Of Related Party Transaction Fraud In Company A

With the liberalization of national policies and the continuous improvement of the level of science and technology,the level of social and economic development is very rapid,and the occurrence of financial fraud in enterprises is becoming more and more frequent.There are also many different forms of fraud.Among them,because related party transactions are highly secretive and the relevant domestic laws and regulations are not perfect,such transactions are more prone to fraud.These fraud broke the original confidence of investors in the capital market and threatened the reputation and image of the audit industry,and had an extremely bad impact.How to improve the ability of accounting firms to fully identify the behavior,to solve the trust of investors undefined interests and disrupt the capital market caused by the act,It is a very difficult problem to solve.For related party transaction fraud,various scholars at home and abroad have done a lot of research and discussion.The vast majority of the questions they focus on are the types of related party transactions used by enterprises to engage in fraud,and the means they use to conduct such exchanges.The CSRC in the scope of supervision is how to take reasonable and effective supervision and management of such transactions.However,there are few studies on how to identify the possible related party transaction fraud through the analysis of financial data.Taking A company as an example,this paper expounds the theory related to related party transaction fraud from the point of view of case analysis.And the related party transaction fraud motivation,fraud means,fraud specific performance,harm and consequences areanalyzed in depth.Finally,the enlightenment is obtained from the point of view of many stakeholders,and the opinions that can reasonably solve the problem are given in the practical work.