Jin Ya Technology Financial Fraudcase Studies

For more than 20 years,the financial fraud problem has never stopped.System for the construction of a multi-level capital market in China created the gem in October 2009,because the gem listing threshold is very low,this makes a lot of companies do not to guarantee the quality of accounting information,it also makes the investors accept a big risk.The efficiency of enterprise operation effect relationship with a series of the rights and interests of stakeholders,especially the listed company directly involved in the operation of the stock market,the more important the authenticity and integrity of financial information.In order to protect the information asymmetry of large investors,it is very important to disclose the financial information of the listed company accurately and accurately.In recent years,more and more gem companies have taken the risk of financial fraud in order to attract more money,which further undermines the interests of investors.The development of the listed company also can produce adverse effect,the overall environment of the development of the listed company also will produce adverse effect.This paper studies the motives of financial fraud,financial fraud and the reasons for its success.The motivation of financial fraud of jinya technology mainly includes the unbalanced governance structure,the major shareholders seek personal interests,and the performance is not good enough to avoid the risk of delirium.The lack of supervision by external regulators is also a factor in the unscrupulous manipulation of jinya technology.In the end,this paper gives the Suggestions and countermeasures of financial fraud in jinya technology,independent director system and corporate culture.As an important part of China's capital market,the problem of financial fraud has seriously affected the healthy and orderly development of China's economy.this paper deals with the information of financial fraud analysis,the time span is shorter,and will not be able to timely access to the company's internal information,which makes the article have some limitations.With the continuous development of China's capital market and the increasing number of listed companies,more unknown problems are likely to arise in this environment.Therefore,it is necessary to study the fraud cases of listed companies in China to analyze and solve the emerging problems,so as to get better identification methods and solutions.