Research On Financial Fraud Prevention Of Listed Companies Based On Forensic Accounting

In recent years,behind the rapid economic development,financial fraud has become more and more "rampant",and the negative impact of financial fraud can not be underestimated.On the face of it,financial fraud will make investors’ hard-earned money float,and the share price of the disclosed enterprise plummets,both losing.However,from a deeper perspective,we find that this kind of fraud will seriously disrupt the order of the securities market and affect the normal distribution of resources.From a long-term perspective,it will destroy the confidence of investors in the market and make the idle funds not be fully utilized.Therefore,the market lacks "fresh blood",which is not conducive to the healthy and long-term development of the economy.The harm of financial fraud is obvious,so we should pay more attention to it.In the traditional methods of preventing fraud,we use internal control and external audit to cooperate with each other to try to curb fraud,but from the perspective of market performance,these measures are undoubtedly insufficient.Therefore,as a new subject combining accounting and law,legal accounting is entrusted with a heavy task because of its own uniqueness.Legal accountants adopt different ways of thinking,often "thinking by transposition",thinking like "thieves",emphasizing the use of financial knowledge to identify fraud,and presenting it in the form required by the court,so that fraud can be identified and identified,so that the fraudsters will be punished accordingly,the cost of fraud will be increased,and fraud will not be arbitrary,so as to have the foresight The effect of fraud prevention.Through the statistical analysis of the fraud cases of listed companies punished by the CSRC in the past decade,this paper introduces the legal accounting as a new tool to prevent financial fraud,explains the necessity and feasibility of the legal accounting in preventing fraud,and then expounds the function and working process of the legal accounting,and finally shows the advantages of the legal accounting in preventing fraud through a case And what we should improve in preventing fraud.At present,the research of forensic accounting in China mostly stays in the theoretical aspect.There are more mature opinions on the object,factor hypothesis and basic function of forensic accounting,but the theory can only play the maximum value in practice.Because the application of forensic accounting in practice is less and more limited to the post litigation support research,lack of actual case materials,so the author boldly uses the hypothesis deduction method to carry out case analysis,in order to explain the work of forensic accounting,so that its advantages can be recognized more vividly.