Research On Corporate Financial Fraud Under The Fund Pool Management Mode

With the rapid development of social environment and economics,the development speed of the capital market is also accelerating.In order to meet the daily business activities and the funding needs for development and expansion,more and more companies choose to raise funds publicly.In such a general environment,in order to obtain more financing,many listed companies misled financial information users and disclosed false financial reports through various financial fraud methods.With the rapid development of science and technology,many more hidden new financial fraud methods have emerged in recent years,such as the use of fund pool management models to fabricate currency funds.It increases the risk of serious damage to the economic interests of investors and creditors.The author has noticed that there are few studies on a specific financial fraud method in the existing literature.It can be seen that,both in theory and in practice,in-depth analysis and discussion of major cases of new financial fraud methods are useful Great practical significance.This article is mainly composed of five parts: introduction,literature review and theoretical basis,status quo of corporate financial fraud under the capital pool management model,case analysis of Kangdexin financial fraud and research conclusions and policy recommendations.On this basis,a four-year financial fraud case of Kangdexin Composite Materials Group Co.,Ltd.is selected for research.The Kangdexin case adopted a new corporate fraud method under the fund pool management model,and the fraud amount involved was huge and the circumstances were serious,which was representative.Through in-depth analysis of the motivations,means and economic consequences of Kangdexin’s financial fraud,the case proposes corresponding preventive measures from the three perspectives of the enterprise,the supervisory authority and the intermediary agencies,and hopes to put forward new ideas for this type of research in order to better Prevent the recurrence of fraud cases in the capital market.