Financial Fraud Of Listed Companies In Our Country

Financial fraud arising from accounting was born at that moment,had been unable to completely solve,avoid problems,national capital markets are influenced by the negative.Our country securities market in the listed company financial fraud case not only disturb the order of the capital market,also caused the bad influence to the society,the damage to the interests of investors,lose confidence,the longer it will cause negative influence to the social and economic development in our country.Securities issue new policies and measures for many times,from the system level to strengthen the supervision and refine the related indicators and measures,although to a certain extent,make the financial fraud of listed company is restrained,but did not reduce the number of financial fraud.And the back is the growing sophistication of financial fraud of listed company means concealment,increasingly improve technical level,to the supervision of the financial fraud caused great difficulties.This article with the securities and futures commission in 2007 ~ 2016 announcement of listed company financial fraud on the administrative penalty for statistical sample,using statistical analysis and case analysis method of combining the,from financial fraud way,during the year,region,industry,and penalties,fines and penalties lag multiple dimensions of nearly ten years in our country listed company financial fraud case for a more comprehensive analysis.And subdividing the financial fraud means and falsehoods,failed to timely disclosure,major omissions or misleading statements and other paper summarizes four kinds of commonly used means of fraud company,in order to fully explore in detail the present situation and development trend of financial fraud.By using the theory of risk factors for deep internal motivation and external motivation of financial fraud,from the opportunities for fraud,the possibility of fraud was found,the nature and degree of punishment and behavior person's moral quality,the general risk factors such as the perspective of individual risk factors such as motivation,in the company's internal governance structure,external supervision and penalties,personal accomplishment in four aspects of more targeted countermeasures,hoping to reduce the financial fraud of listed companies,better safeguard the interests of small and medium-sized investors,for the smooth running of the Chinese securities market and the healthy development of helped.