Research On Financial Fraud Of SZJQ Communication Company

The current financial fraud of the listed company has become a global focus problem, although Chinese stock market has achieved remarkable achievements during last twenty years, but can not afford the financial fraud problems. Asymmetric information, inadequate supervision, internal control failure and other reasons will lead to financial fraud. To attend some special requirements, many listed companies may use illegal means to obtain illegitimate interests repeatedly challenge the bottom line of the law. This behavior not only hindered the long-term development of enterprises, but also seriously undermine the normal operation of the capital market order,affecting the confidence of investors. Therefore, the analysis of the causes of accounting fraud, the main means of how to use and how to prevent and control corporate financial fraud is the first target to solve the problem of the capital market.This paper selects the SZJQ communication company's financial fraud cases,through the study of domestic and foreign literature,this paper describes the background and significance of the research, and summarizes the content of the article, the method and innovation. SZJQ communication enterprises is different from what we know of the GREEN-LAND biological technology? Wanfu Biotechnology Agricultural Development,and other traditional businesses,these traditional enterprises because of high tech development information technology makes the main business impact caused by enterprises operating pressure. SZJQ communications company as a new potential for the development of the communications industry is an advantage, but in the face of interest and temptation also did not hesitate to choose to play with financial data. The paper is divided into four parts.The first part,introduction. This part mainly introduces the background and significance of the research, the content and the main methods of the research, and the development situation at home and abroad.The second part, the case description. This paper mainly introduces the basic situation of the SZJQ communication enterprise, and describes the means of using the case to describe the financial fraud.The third part, case analysis. First of all, this paper briefly introduces some basic theories of financial fraud, and then reveals the problems of financial fraud.The fourth part, enlightenment and suggestion. From the enterprise's financial fraud cases get enlightenment, and combined with the financial management and accounting theory put forward relevant suggestions...