Research On The Causes,Means And Countermeasures Of Internet Enterprises' Financial Fraud

Under the background of the current economic globalization,the rapid economic development of various countries,the Internet has become more and more important,China has appeared many Internet enterprises,in the industry competition so large,most Internet enterprises are difficult to make profits in the early stage.Now we look back at these financial fraud cases,the nature of all extremely bad,and the social impact of its financial fraud is also quite far-reaching.Besides,due to the rapid development of Internet information technology,the means of Internet financial fraud gradually show its complicated and diversified forms and strong hidden trend and characteristics.The influence of financial fraud means and behavior on investors is also extremely great,which will lead more investors to make wrong investment strategy judgment and wrong decision,and make them suffer a lot of economic losses.Secondly,financial fraud also has a great impact on the development of the whole industry,not only will it The loss of interest-related enterprises will also disturb the normal operation of China's capital market.Therefore,the study of financial fraud in Internet enterprises is a very meaningful topic.This paper systematically uses the theory and combines with Letv's case analysis method,the paper first combs the related concepts and theories of Internet and fraud,then analyzes the motivation and means of financial fraud in Internet enterprises by using relevant theories and combining the characteristics of Internet enterprises,then makes an empirical analysis on Letv fraud,and finally puts forward relevant governance suggestions according to the theory and empirical analysis.First of all,the related domestic and foreign fraud theory literature in-depth research,integration and combing,at the same time,fraud related concept theory is summarized.Secondly,based on the above theoretical research,a set of fraud motivation is formed Combined with the theoretical research system of corporate governance.Then,combined with Letv's financial fraud cases,it focuses on the use of fraud factor theory to analyze its motivation to expose Letv's fraud means,and combined with relevant financial information and indicators to further analyze its means.Finally,according to the theoretical and practical analysis put forward relevant governance opinions,so as to provide some reference and suggestions to Chinese Internet enterprises from both theoretical and practical aspects.