With the rapid development of economy, many enterprises want to go public to expand their business scale and improve their social popularity. Now, the listing conditions required by the GEM market and some overseas markets are reduced, resulting in the low "quality" of many listed enterprises. In recent years, financial fraud cases emerge in an endless stream, and the number of financial fraud measures of various enterprises is also rapidly in the world. As time goes on, more phenomena and measures have emerged. This behavior can only gain benefits in a short period of time. It is like an unstable bomb. When the problem occurs, it will not only involve enterprises, related creditors and investors, but also have an adverse impact on the market economy. Therefore, in order to effectively safeguard the interests of more investors and promote the stable development of the domestic capital market, enterprises must have the ability to identify fraud, and formulate effective travel prevention plans. Therefore, it is of great practical significance to study this subject. In this paper, Sinovel wind power as a case, based on the risk factor theory, mainly from the relevant causes, governance and means of three aspects of its analysis.
