Based On The Perspective Of Internal Control ST Proper Living Financial Fraud Causes And Countermeasures Research

Since entering the 21st century,under the impetus of the rapid development of the capital market,high quality and stable development of economy in our country,but in recent years,the use of various means of fraud for financial fraud of listed companies,not only is the company’s image,harm the interests of investors,the more serious damage to the capital market order,hindered the development of economy,the economic environment pollution.From a variety of financial fraud cases,the occurrence of financial fraud and the failure of enterprise internal control is inseparable from the relationship.In a large number of financial fraud events,ST Suitable for 4 consecutive years of financial fraud,exposed a variety of internal control problems,so this case is novel and typical at present,has a certain research significance.In this thesis,literature research method and case analysis method are used to first sort out the domestic and foreign research theories on internal control and financial fraud,and explore the mechanism of internal control affecting company operations and its impact on financial fraud.Using the company’s financial data,analysis of ST Appropriate health financial fraud means,financial fraud on the company’s serious consequences to the outside world.Based on the perspective of internal control,based on the five elements of internal control: internal environment,risk assessment,control activities,information and communication,analysis of the causes of FINANCIAL fraud ST Yi Sheng;Finally,the thesis gives the countermeasures to improve the company’s internal control and prevent financial fraud.Through the above analysis and research,it is found that the internal control of ST Suitable for health has defects resulting in the failure of internal control,thus creating space for managers to implement financial fraud.Therefore,the improvement of internal control can not only inhibit the occurrence of financial fraud,but also promote the operation and management of the enterprise,and improve the performance and value of the enterprise.In addition,through the perspective of internal control of the financial fraud of ST proper living,hope to be able to give a warning of listed companies,other attaches great importance to the construction of internal control,to find fraud trend in time and take measures to curb the occurrence of financial fraud,maintain the order of capital market,to purify the capital market environment,promote the healthy development of capital market,boost the country’s economic take-off.