The listed company financial fraud methods and management
ABSTRACT
The listed company fraud has a worldwide problem, this phenomenon not only in China, in the United States, in other countries in the world have, and getting concealment, complicated and serious. Since the middle of the twentieth century, in the western developed countries happens in every public company accounting event. Therefore, understanding and guard against the listed company's financial fraud behavior will make broad investor, financial personnel and enterprise management personnel know false account, understand the false account, thus achieved to prevent and eradicate false account purpose. This paper analyzed the harm of financial fraud and expounds the listed company financial frauds in many different ways, and analyze the causes, and finally puts forward the relevant management measures, thus effectively perfect our current accounting standards and independent auditing standards, improving the financial report, reduce the distortion of accounting information, which helps the national economy development.
Key Words: The listed company;Financial fraud;Prevent governance