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1、Reasonsandcountermeasuresoflistedcompanies'financialfraudPickto:financialfraudaccompaniedbyChina'sreformandopeningprocessandcontinuousdevelopment,bringsocialharmismoreandmoreapparent,whethertofinancialfraudeffectivemanagementbythepeople'swidespreadconcern.Onthelistedcompany'sfinan
2、cialfraudconceptsandmethodsweresummarized,fromtheinterestdrive,corporategovernance,accountingpersonneloccupationmoralstandards,accountingandauditingsystem,in-depthanalysisofthecausesoffinancialfraud,andinviewoftheabovereasonsputforwardthecorrespondingcontrolmeasuresKeywords:financ
3、ialfraud;reasons;controlcountermeasures;listedcompanyIntroductionSincethebeginningofEnroninlate2001,casesoffinancialfraudinlistedcompaniesathomeandabroadfrequentlyburstout.Inearly2006,theShanghainationalaccountingInstituteResearchCenterforfinancialfraud(snaiFFRC)disclosedto"kelong
4、"headedbythe"2005toptenmostfraudulentfinancialcompaniesofthelistedcompanies"meansismoreamazingthefinancialfraudof"smart".Self,circulatingtrading,tradingofyinandYang,thepackingchannels,alwaysaccountingerrors,largebath,mergersandacquisitions,restructuring,concealedstocks,thereportca
5、shtraps,thisisatoptenlistingcompaniesfinancialfraudtrick.One,theconceptoffinancialfraudandwayFinancialfraudisthesubjectoffalsefinancialinformationprocessinginaccountingandreportingprocess,toobtainundueeconomicinterests,useddeceptivemeanstointentionallyliedabouttheimportanceandfina
6、ncialfactsofviolationsoflawsandsubstantiveviolations.Financialfraudhasfourcharacteristics:unlawful,intentionalsexuality,danger,andconcealment.Specificmeansoffinancialfraudcanbesaidtobeendless,butthecoreisintact.Incomefraudincludingfictitiousearningsandrevenueacrossperiods;costoffr
7、audincludingcross-phasemetercostlessandadjustmentcostsaswellascostsofcapital;corruptcashfraud,shouldbetheprojectassets,suchasfraud,lessprovisionforimpairment;liabilitiesaregenerallyless-totalliabilitiesoffraud.Financialfraudmeansbasicallyhasthefollowingseveralaspects:1.theuseofimp
8、roperaccountingpoliciesandaccount
