| In recent years,delisting of listed companies due to financial fraud has occurred frequently.Falsification methods all involve false statements and fictitious accounting subjects,and listed companies use the secondary market as an important channel for collecting money and transfer the funds raised.More and more investors are concerned about the quality of cash flow statements of listed companies.The cash flow statement is not only an important basis for listed companies to comprehensively evaluate the effectiveness of corporate economic activities in financing,operating,and predicting future development.And it is also an important part of financial fraud.In 1998,the China Securities Regulatory Commission required listed companies to disclose cash flow statements in their annual reports,so that investors would be more objective when evaluating listed companies.However,in my country’s capital market,investors have weak professional capabilities and insufficient understanding of cash flow statements.So in-depth study of the characteristics of the cash flow statement,relying on the compilation principle and circulation principle among the three major statements for analysis.This paper combines the typical cases of Kangdexin,Kangmei Pharmaceutical,and Changsheng Biology to analyze the purpose of fraud in the cash flow statement,analysis of fraud methods and analysis of fraud identification.The research ideas of the article are as follows:The first part introduces the research background,research significance,research ideas,research methods,and research innovation points.The second part introduces the purpose of cash flow fraud of listed companies,fraud methods,fraud identification and constructing the theoretical framework of cash flow statement analysis.The third part combines the theoretical system of cash flow statement analysis to carry out case analysis.The fourth part combines the characteristics of the three cases to compare and analyze the common points and differences of fraud in the cash flow statement.After research and exploration,it is concluded that the fictitious accounting subjects of listed companies also use connected transactions to perform fraudulent acts on the cash flow statement,which is basically the illegal transfer of funds raised in the secondary market. |
