Research On The Internal Environment Failure And Financial Fraud Of Jinzhengda Based On The Perspective Of Humanistic Internal Contro

In recent years,our capital market has developed rapidly and the market scale has expanded unceasingly.However,financial fraud is still a serious illegal problem that has not been fundamentally solved.It will not only affect the national macroeconomic policy formulation,but also damage the interests of enterprise stakeholders and investors,bringing negative impact on the healthy development of our capital market.Among them,the internal environment failure is the key cause of financial fraud,if the quality of the enterprise internal environment is poor,will directly affect the implementation of other internal control links,difficult to achieve control objectives.Therefore,this paper chooses the financial fraud of the Kingenta International,who was penalized by China Securities Regulatory Commission in January 2022,as a case study.Based on the perspective of human internal control,this paper analyzes the causes of financial fraud caused by the failure of its internal environment and puts forward specific suggestions.This paper combines the thought of human internal control with the internal environment and financial fraud to study,which can enrich the research in related fields and has certain innovation.The essence of the internal control mode of most of our enterprises is the rigid prevention and control of people with "things" as the center,and the internal control shows a situation of "things are more important than people".The internal environment is actually represented as the collection and connection of "human" relations.If the enterprise changes the development mode of internal control from material-oriented to human-oriented in the process of internal environment construction,it will help optimize the internal environment mode and improve the execution effect and efficiency.Based on the above background,this paper adopts the literature analysis method and case study method to study the financial fraud cases of the Kingenta International,which mainly includes the following six parts.The first chapter is the introduction.On the basis of summarizing the research background and significance of this paper,it summarizes the research situation at home and abroad,and analyzes the research methods,content and possible innovation points.The second chapter is related concept overview and theoretical basis,first of all,the concept of human internal control,internal environment,financial fraud were summarized,and then analyzed the theoretical basis of this case study.The third chapter is the introduction of financial fraud cases of the Kingenta International,sorting out the process,means and influence of financial fraud cases of the Kingenta International.The fourth chapter is the analysis of the financial fraud caused by the failure of the internal environment of the Kingenta International.Based on the perspective of human internal control,this chapter analyzes the reasons of the failure of the internal environment of the Kingenta International leading to the financial fraud.The fifth chapter is the suggestion of the construction of the inner environment to prevent financial fraud.Chapter six summarizes the research conclusions of this paper,analyzes the shortcomings of this paper and puts forward the corresponding prospects.