Research On The Financial Fraud Of Kangmei Pharmaceutical Under The Background Of Political Connection

With the vigorous development of market economy,the phenomenon of financial report fraud of listed companies is still banned repeatedly,and even more and more severe,which has a huge obstacle to the development of market economy in China.As for how to improve the credibility of financial report and solve the problem of financial report fraud of listed companies,scholars have conducted relevant studies from different angles,and they believe that the internal governance factors of companies have a good explanation for the illegal operation of listed companies.However,the social environment has changed rapidly in recent years,and the internal governance has obvious limitations,which cannot be simply used to explain the causes of accounting fraud.In the past,too much research has been done on the occurrence of governance problems of listed companies in China about the impact of ownership structure on corporate governance,ignoring the analysis of the governance environment of listed companies.This paper attempts to discuss the influence of political association on financial reporting fraud from the external macro perspective,and considers the role of political association on corporate financial fraud by combining relevant theories of political association,so as to analyze the impact of owning or establishing political association on the violation of listed companies.Taking kangmei pharmaceutical company as the research object,this paper studies and analyzes the financial fraud cases of political affiliated companies by combining literature research method and case analysis method.In the literature review part,on the basis of reviewing a large number of relevant research literature at home and abroad,based on the relevant concepts of political association and financial fraud,rent-seeking theory,implicit guarantee theory,resource dependence theory and GONE theory are used to deeply analyze the theoretical situation of financial fraud of political affiliated companies.Case analysis part,the sig pharmaceutical seeking political association under the background of financial fraud case analysis,introduces the sig pharmaceutical industry on the basis of the political association under the background of financial fraud,induce political association under the background of financial fraud case company strategic motivation,to analyze its influencing factors,and then to sig medical financial fraud and analyzing the economic consequences of the implementation,a comprehensive understanding of sig ins and outs of the medicine under the background of political association.Draw a political association to sig pharmaceutical provide the recessive guarantee financial fraud,the internal control failure further sig pharmaceutical financial fraud and financial fraud to promote enterprise excessive reliance on the government to protect research conclusion,and from the private enterprise,government and social supervision level three aspects put forward reasonable Suggestions,in order to provide some reference to the similar enterprise give,avoid astray.