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Research On The Influence Of Business Environment On Financial Fraud

Posted on:2019-02-17Degree:MasterType:Thesis
Country:ChinaCandidate:Z H XuFull Text:PDF
GTID:2382330566485554Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the construction of the business environment has attracted worldwide attention,and such concerns have become more apparent in China.From the central government to the district and county governments have stepped up their efforts to improve the business environment.Of course,there are also many large and medium-sized cities that have performed particularly well under the business environment evaluation system in mainland China.These cities provide services and platforms for all types of enterprises through the economic dynamism given by the excellent business environment.At the same time,these enterprises also feedback high-level economic quality to the local government and people.Under this background,the object of the study of this article is that the economic development in the northeastern province of the province of L province has shown signs of recession year after year.Since the central government put forward a strategy of revitalization in 2003,after 15 years of reform and transformation,the economy of the northeast is still ranked in the country.In the lower position,especially after 2014,the economic development of the area has fallen.In 2015,the growth rate of GDP in the three provinces in Northeast China is not optimistic.Two of them are still at 6%,and the target of this study is only 3% in L province,which is the lowest in the country.Surprisingly,the province's economic performance is the most dismal,even in the first three quarters of 2016,there has been negative growth,the economic growth rate of-2.2%,ranking first in the country.On the other hand,with the deteriorating economy,the amount of investment from the outside is becoming less and less,the local capital strength is also difficult to break through,even in the country there is an "investment but Shanhaiguan" argument.What is more,with the economic downturn in the region,the problem of brain drain in L province is serious,which seriously restricts the province's development in all areas and at all levels.At the same time,more and more investors and ordinary people have questioned the business environment in L provinces in response to the continuous explosion of fiscal data fraud and corporate data fraud in L provinces.This article analyzes the entire process of Company X's submission of IPO materials from 2009 to the launch of the GEM in 2014 until it was ordered to withdraw from the market in 2017,and comprehensively analyzes the impact of the province's business environment on financial fraud.At the same time,by drawing on the comparison of advanced business environment models in different regions,we will find a direction that is worth learning and improving in the province of L.Of course,the analysis and summary still need to be based on the economic status quo in L Province,and make suggestions for optimizing the business environment and reducing financial falsification.
Keywords/Search Tags:Business Environment, Financial Fraud, Government Functions, Mixed state-owned Enterprises Reform
PDF Full Text Request
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