Research On The Prevention Of Fraud In The Perspective Of Socialres Ponsibility

At present,with the rapid development of China's market economy and increasingly fierce economic competition,the shareholders of listed companies only see short-term interests,blindly maximize the pursuit of shareholder interests,but ignore the interests of the relevant stakeholders,on the other hand,listed companies face the SFC's profit and other economic indicators of strict requirements,Coupled with the increasingly incandescent competition within the industry,so that the listed companies to take fraud in the short term to avoid punishment or ST become possible,but the corrupt practices seriously violate the principle of fair competition in the market,to the normal operation of enterprises has brought great impact.Listed companies use fraudulent means to control profits and transfer profits,to the market and related stakeholders brought many negative effects.How to ensure that the market economy behavior of listed companies can be fair and impartial,and meet the needs of economic development of capital market is a problem to be solved urgently.This paper introduces the concept of social responsibility and uses the method of literature study and case analysis to study the selected subject.This paper focuses on the analysis of the corrupt behavior from the perspective of social responsibility,and argues that the enterprise economic business should be built on the premise of balanced interests of stakeholders,stable development of external economic markets,environmental friendliness,development of government departments and social responsibility.As a basic tool for enterprises to maintain fairness and fairness in related transactions,and to ensure the sustainable development of enterprises at a strategic level,the theory of social responsibility provides more innovative and comprehensive ideas for the in-depth study of fraud behavior.Secondly,from the angle of social responsibility theory,based on the perspective of social responsibility,taking the listed companies of Asia-Pacific as the case background,this paper studies the fraud behavior,and integrates the social responsibility concept into the fraudulent behavior of listed companies,not only can prevent the occurrence of fraud and enhance the competitiveness of enterprises from the strategic Theoretical significance in maintaining market stability,safeguarding the interests of relevant stakeholders,and promote the harmonious development of socialist economy has also played a far-reaching impact.Finally,according to the Asia-Pacific industry case through fraud to achieve the fictitious income,the purpose of fictitious profit,false accounting of assets impairment,fictitious capital accumulation,from the creation of the profit amount,the extension of the concept of humanism and the commitment of social responsibility,the author gives moral restraint to the corrupt behavior,and from the national policy norms,The corresponding suggestions are given to the construction of internal control culture of corporate social responsibility,the development of social responsibility investment and the promotion of auditor's social responsibility consciousness.This will be of great significance to reconciling the contradictions between shareholders and stakeholders,improving commodity quality,disseminating corporate reputation,controlling legal risks and promoting healthy and sustainable development of enterprises.