In recent years,our country listed company financial fraud occurred many times,to the progressive development of capital market brings serious obstacles,judgment and the confidence to also cause severe shock to investors,analysis the real reason for financial fraud of listed companies,the means of financial fraud of listed companies,analyze its essence and motivation,so as to find out the management countermeasures of the financial fraud,protect the interests of investors,and promote the healthy development of the listed companies in China.
Under this research background,this paper adopts the method of combining theory with case analysis,analyzes the motivation of financial fraud of listed companies in China according to the four motivation theories of fraud of listed companies in China,and analyzes and expounds the means of fraud of listed companies.In the case part,lotus MSG,a typical financial fraud case in China,is selected for analysis.Based on the basic situation of lotus MSG and financial data,the fraud situation and punishment result of lotus MSG are introduced.Then,it analyzes the causes,means and influences of financial fraud,proposes preventive governance measures from the perspective of internal governance and external supervision,puts forward relevant Suggestions on the ethics of personnel and the professionalism of audit work of listed companies,and puts forward relevant Suggestions on the punishment intensity of fraud of listed companies.Finally,the paper summarizes the full text,hope more people to pay attention to and supervise the healthy development of China's securities market,for the majority of investors to reshape a good investment environment.
