| Securities market is a full use of resources,optimizing the allocation of the market,is our country market economy run steady beacon of good or bad.Securities market to solve the problem of uneven capital supply and liquidity in the market,play an important role to our country economy development.Yet corporate IPO fraud has seriously undermined the health of the securities market.This article mainly around xin tai electric IPO financial fraud case analysis,combined with the related theory analysis of IPO financial fraud xin tai electric the motivation,means and effects of financial fraud;The financial fraud on the IPO of xintai electric is a serious negative consequence to the enterprise itself,to the relevant people,to the investors,to the intermediary institutions and the securities market.Based on the case analysis,some suggestions are put forward to prevent and control the financial fraud of IPO.This article is divided into three parts:First,the theory of the financial fraud of the IPO is expounded from the aspects of theoretical foundation,motive,means and influence.Secondly,in the case of xintai electric,the theory of financial fraud is used to analyze the motive,means and influence of the enterprise’s falsification.The third is to make some suggestions on how to prevent and manage the financial fraud of IPO after analyzing the case of xintai electric.The financial fraud of an enterprise’s IPO every year,seriously undermines the good order of the securities market and is not conducive to the sound development of the securities market.Therefore,the research on the financial fraud of ipos is very meaningful and can reduce the occurrence of the financial fraud of ipos. |
