Research On The Motivation And Harm Of Financial Fraud In My Country's Listed Companie

In today's society,our country's market economy has developed vigorously,and various types of enterprises have sprung up,but there is another problem that cannot be ignored-financial fraud.Many large and medium-sized listed companies use various kinds of means to whitewash their financial reports and create the illusion of good business conditions and high profits,so as to attract more investors and improve their stock prices and social reputation.Once the financial fraud of these enterprises is exposed,the enterprises and the accounting firms responsible for auditing the enterprise's financial reports will have to pay huge fines,and face the risk of damage to the enterprise's reputation and reduction of stock value.Although it will pay a great price to be found,the fraud is still prohibited repeatedly,which not only seriously damages the interests of relevant investors,It also disrupted the market order,which is very harmful.Taking the listed company K in China as breakthrough point,this thesis makes an in-depth analysis of the motivation and harm of financial fraud of Listed Companies in China by using fraud triangle theory,gone theory,enterprise fraud risk factor theory and crime five factor theory,and puts forward relevant countermeasures to control and prevent financial fraud according to the analysis results,hoping to enrich the research on relevant theories of financial fraud,It is also hoped that this paper can be helpful to prevent and control financial fraud,standardize China's market economic order and promote the sound development of social economy.