Research On The Identification And Management Of Property Fraud In Platform-type Enterprises

In the era of digital economy,the rise of digital platform enterprises is a worldwide phenomenon.Whether it is Microsoft,Apple and Amazon in foreign countries,or Tence nt,Meituan and Pinduoduo in China,they are developing rapidly in the 21 st century.Th e Chinese government also attaches great importance to this and has introduced many p olicies to guide operators of the platform economy to operate in accordance with laws a nd regulations,and promote the orderly,innovative and healthy development of the platf orm economy.However,the complexity of the business model and the diversification of the management mode of platform enterprises make the means of financial fraud more hidden,and the forms of fraud are endless.The continuous outbreak of financial fraud c ases in the securities market not only disturbs the normal order of the market economy,weakens the information disclosure system,but also goes against the governance of liste d companies and investor protection,and lays a huge hidden danger for the smooth oper ation of the national economy.Therefore,how to identify and prevent financial fraud of platform enterprises has become an important practical problem to be solved urgently.Jiuhao Group is the first platform enterprise to be punished by China Securities Reg ulatory Commission for financial fraud.This paper selects Jiuhao Group as the research object,takes the fraud risk factor theory and information asymmetry theory as the theor etical guidance,and combines with case analysis to carry out an in-depth study on the fi nancial fraud cases of Jiuhao Group.It is of certain practical significance to the healthy development of enterprises of the same type of platform,the users of relevant statement s and the regulatory authorities.Based on the collation and analysis of research status at home and abroad,based on theories related to financial fraud,this paper selects Jiuhao Group as a case to explore a nd analyze the means and motivations of financial fraud,and aims at the financial fraud incident of Jiuhao Group.From the new means of financial fraud,the external environm ent,the change of senior executives and audit institutions and the indicators of financial data and other aspects of fraud identification analysis and summed up the identification method suitable for the same type of platform enterprise financial fraud,finally from the system construction level,the company’s internal control level and external supervision level put forward the corresponding prevention and control measures.In this paper,the analysis and study of the financial fraud cases of Jiuhao Group is timeliness and practic ability.Through a point-and-point approach,it puts forward countermeasures to prevent and control the financial fraud of platform-type enterprises,so as to ensure the law-abidi ng operation of similar enterprises and further standardize the healthy operation order of the capital market.