Study Of China's Listed Companies' Financial Malpractice

In the early 21 st century, the listed company's financial fraud has become the focus of global issues. The false accounting sheets convey the wrong message, mislead the economic actions, disrupt economic order and result in social credit crisis. If financial fraud of the listed companies is not strictly combated and treated, it will be difficult to develop China's capital market effectively and healthily. Therefore, it is of great significance to identify and treat financial fraud of the listed companies.On the basis of the conceptions and theories of financial fraud in listed companies, the financial fraud means and its identifying methods are systematically analyzed to do a specific study in the case of Huayuan Pharmacy. Finally, the strategies and recommendations are put forward to identify and treat the listed companies' financial fraud.