Analyses of the Factors Led to the Financial Fraud of Listed Companies in Our Country
Yan Yong · Zhongnan Linye Keji Daxue xuebao · 2013
Our country's capital market currently has got rapid development,getting the great achievements.But he attendant in the listed companies in financial fraud phenomenon is more and more serious.This harms the healthy development of the listed company itself,and destroys the capital market resource allocation mechanism system,and makes the company's financial report and the value of the resulting audit report lost the due risk early warning role.We analyze the financial fraud motivation of the listed companies in China on the basis of the conclusion of the original research,and put forward corresponding suggestions to control the financial market in China.