Research On Financial Fraud Of JinYa Technology Basing On Triangle Theory Of Fraud

China’s capital market has developed rapidly in recent years,but the repeated financial frauds in the listed companies have disturbed the order of capital market,becoming an important problem facing in the development of capital market.The cases of financial frauds are often seen,which not only bring losses to investors,but also disrupt the order of capital market.If the financial frauds in the listed companies cannot be regulated,the overall quality of listed companies is difficult to guarantee,and sustainable overall development in the capital market will have a certain impact.Therefore,it is of great practical significance to study the financial frauds in the listed companies.Researchers at home and abroad have made a deep study to the financial frauds respectively from financial fraud identification,financial fraud motivation and governance measures.However,they found literatures studying on financial fraud cases are few,which are based on some theories.Therefore,by using the triangular theory,this paper chooses Jinya Technology Company where happened financial fraud recently as a case to study,which is the innovation of triangular theory in the practical application.This paper chooses the case of financial fraud of exposed "Jinya Technology Company" as the object to research and analyze,and it findsthat the company had serious problems about financial frauds,such as:the capital occupying by strong stock holders,fictitious prepayment,fictitious purchasing data and so on.It carries out a specific and deep analysis to the motivation and the results caused by company’s financial frauds by mainly using the triangle theory,and put forward some directed suggestions to prevent the financial fraud of the company from the internal levels and the external levels of the company,which internal levels include the improvement of internal control structure,and the external level levels include intensifying the supervision of the securities market and strengthening the supervision and management of audit institutions to prevent financial frauds.