The Motive Analysis And Management Of The Accounting Froud Of Company X

With the process of reform and opening up,China's current economy under the policy of reform and opening up,rapid development,and China's long-term capital market has gradually matured,joint-stock companies began to enter the capital market.The sound and orderly development of the capital market is an important condition for the reputation development of the Chinese economy.However,the problem of financial fraud persists for a long time.The supervision of relevant departments has been continuously strengthened.But there always been the countermeasure under the policy.Such illegal acts will reduce the company's reputation,damage the interests of shareholders and relevant parties,thereby undermining the growth of the capital market.Fraud triangle theory is one of motivation theories.If a company wants to commit fraud,it must have pressure factor,opportunity factor and excuse factor at the same time.In the absence of any one of these factors,the company cannot commit fraud.Therefore,starting from the three factors of fraud triangle theory,this paper identifies and governs financial fraud,which can reduce or even eliminate all kinds of incentives leading to fraud,and ultimately curb financial fraud.In this paper,Company X's financial fraud case is an example.The introduction is on the first place,detailed introduced the background,importance and research techniques of this study,and introduced the current research results of financial fraud domestic and overseas.The second part explains the definition,means and harm of financial fraud,introduces the fraud triangle theory and GONE theory.The third part briefly introduces the general situation of Company X,the course of the case,the characteristics and means of financial fraud.The fourth part analyses the motive of fraud from the pressure,opportunity and excuse of fraud triangle theory,so as to analyze the underlying causes of financial fraud and the consequences of fraud in Company X.The fifth part,according to the fourth part of the analysis of the causes of fraud,targeted measures to prevent and control financial fraud,hoping to standardize the fraud of listed companies to play some reference role;the sixth part,the whole article is summarized.