Research On Recognition Of The Financial Report Corruption Of Listed Company

Accounting corruption was almost appeared as the capital market developed. Financial report corruption is one of the common problems in accounting corruption. And recently financial report corruption has been more and more severe, which affects healthy development of capital market seriously. According to the huge harmful to capital market, there is a real meaning of researching on financial report corruption.According to achievements on research, the article elaborates the reason,warning information and management methods on financial report corruption. The article selects financial index which is related to financial report corruption referred to the previous research, especially choose the stockholder's rights structure index in order to expand the scope of research. At the same time, the article predicts the relationship between financial index and financial report corruption, and then set up Logistic Model. Through the Empirical Study, the article gets the financial index which is closely related to financial report corruption. The article also analyses the reason of using the financial index corruption, and finds out reasonable solution.Based on the Empirical Study, the prediction accuracy of Logistic Model is 72.97%.The index of accounts receivable/current asset,net profit/ equity,net cash flow of operating/total assets,circulation stocks/total stocks can give positive response to financial report corruption. When these are unusual, the CPA and related supervision should pay attention to the corporation, so that help us to find the problem of financial report corruption.