A Case Study Of Financial Fraud Of The Toshiba Co Based On The Perspective Of Corporate Governance

Corporate financial fraud has been the focus of attention of people at present, financial fraud seriously affect the interests of shareholders and other stakeholders, while bringing serious social harm. As one of the enterprises with good corporate governance, Toshiba unexpectedly also broke out serious financial scandals, and about the financial fraud, the current domestic is not for the collation and Analysis on the relative system. At present, many scholars at home and abroad to study financial fraud, financial fraud issues also put forward a lot of solutions, but why Toshiba Co still appear financial fraud problem?According to Toshiba's financial fraud problem. In this paper, from the point of view of the corporate governance of discussed. Firstly, the thesis introduces the overview of Toshiba, understand the background of enterprise operation, then the research scope of corporate governance to be defined, because there are many factors of financial fraud, involved in the subject is not only the enterprise's internal structure unit in a company. So involved in the corporate governance contains issues related to external audit, to ensure that the case analysis more comprehensively and thoroughly, and then through a combination of the actual situation of Toshiba, it (especially the setting of independent directors and functions of the analysis of the effectiveness of), senior management, and analyses the influence of the board of supervisors and the external oversight bodies such as the governance of financial fraud from the board of directors. Through the analysis of Toshiba cases from the perspective of corporate governance we come to the conclusion that at present although there are many experts and scholars on corporate governance research, but more are just from the corporate governance structure of, and make good governance structure of Toshiba problems mainly because in implementing the corporate governance exist a lot of flaws, and puts forward suggestions for improvement and obtain the corresponding enlightenment in order to avoid the purpose of financial fraud caused by corporate governance.