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1、Reasonsandcountermeasuresoflistedcompanies1financialfraudPickto:financialfraudaccompaniedbyChina’sreformandopeningprocessandcontinuousdevelopment,bringsocialharmismoreandmoreapparent,whethertofinancialfraudeffectivemanagementbythepeople’swidespreadconcern.Onthelistedcompa
2、ny’sfinancialfraudconceptsandmethodsweresummarized，fromtheinterestdrive,corporategovernance,accountingpersonneloccupationmoralstandards,accountingandauditingsystem，in-depthanalysisofthecausesoffinancialfraud,andinviewoftheabovereasonsputforwardthecorrespondingcontrolmeasu
3、resKeywords：financialfraud;reasons;controlcountermeasures;listedcompanyIntroductionSincethebeginningofEnroninlate2001，casesoffinancialfraudinlistedcompaniesathomeandabroadfrequentlyburstout.Inearly2006,theShanghainationalaccountingInstituteResearchCenterforfinancialfraud(
4、snaiFFRC)disclosedto’’kelong”headedbythe”2005toptenmostfraudulentfinancialcompaniesofthelistedcompanies"meansismoreamazingthefinancialfraudof'’smart".Self,circulatingtrading,tradingofyinandYang，thepackingchannels,alwaysaccountingerrors，largebath,mergersandacquisitions，res
5、tructuring,concealedstocks，thereportcashtraps,thisisatoptenlistingcompaniesfinancialfraudtrick.One，theconceptoffinancialfraudandwayFinancialfraudisthesubjectoffalsefinancialinformationprocessinginaccountingandreportingprocess,toobtainundueeconomicinterests,useddeceptiveme
6、anstointentionallyliedabouttheimportanceandfinancialfactsofviolationsoflawsandsubstantiveviolations.Financialfraudhasfourcharacteristics:unlawful，intentionalsexuality，danger,andconcealment.Specificmeansoffinancialfraudcanbesaidtobeendless，butthecoreisintact.Incomefraudinc
7、ludingfictitiousearningsandrevenueacrossperiods;costoffraudincludingcross-phasemetercostlessandadjustmentcostsaswellascostsofcapital;corruptcashfraud,shouldbetheprojectassets,suchasfraud，lessprovisionforimpairment;liabilitiesaregenerallyless-totalliabilitiesoffraud.Financ
8、ialfraudmeansbasicallyhasthefollowingseveralaspects:1.theuseofimproperaccountingpoliciesandaccou
