Research On Tax-related Financial Fraud Of Kangmei Pharmaceutical From The Perspective Of Cross-departmental Collaborative Supervision And Strengthening Accounting Supervision

Strengthening financial supervision,restraining financial fraud,improving the quality of accounting information is the inevitable requirement of high quality economic development,is an important feature of Chinese modernization.To this end,the General Office of the CPC Central Committee and The General Office of the State Council have successively issued Opinions on Further Deepening the Reform of Tax Collection and Administration,Opinions on Further Strengthening Financial and Accounting Supervision,and the Guiding Opinions of The General Office of the State Council on In-depth Promotion of cross-departmental Comprehensive Supervision.Among them,Opinions on Further Strengthening Financial and Accounting Supervision emphasizes that to improve the quality of financial and accounting supervision and reduce financial risks,multiple departments such as taxation,People’s Bank of China,banking and Insurance Regulatory Commission and securities Regulatory Commission need to realize coordinated supervision and accurate law enforcement.In this paper,under the background of strengthening the digital construction of tax collection and administration,realizing collaborative supervision and accurate law enforcement,and strengthening the financial and accounting supervision,taking Kangmei Pharmaceutical financial fraud case as an example,the advantages of the tax department in identifying financial fraud are analyzed,and the possibility of identifying financial fraud is found in the tax department,and there is room for collaborative supervision with the CSRC to improve the efficiency of law enforcement.Tax collection and management is an administrative law enforcement behavior deeply embedded in microeconomic activities.Having the ability to obtain real-time financial and accounting information is a key link to implement and strengthen financial and accounting supervision.To play the important role of tax collection and administration in strengthening financial and accounting supervision,it is necessary to rely on digitalization to realize crossdepartmental collaborative supervision and precise law enforcement,so as to reflect the fundamental,pillar and guarantee role of tax revenue in national governance.Under the background of promoting collaborative supervision,precise law enforcement and strengthening accounting supervision,this paper takes Kangmei Pharmaceutical’s financial fraud case as an example,analyzes the advantages of tax authorities in identifying tax-related financial fraud,and finds that tax authorities have the ability to identify tax-related financial fraud in real time.Compared with other regulatory authorities,tax authorities have the ability of "early identification" and "early detection" in corporate financial fraud.Fully applying the tax-related financial fraud warning of tax authorities can realize "early disposal" and "early resolution" of local financial risks based on financial fraud.Therefore,cross-departmental collaborative supervision and accurate law enforcement can effectively improve the quality of accounting supervision and curb corporate financial fraud.This paper proves that the tax department has the ability to identify tax-related financial fraud in real time by case study,empirical study and normative study.By the method of normative analysis,it is found that the full application of tax department tax-related financial fraud warning can effectively control the local financial risk caused by enterprise financial fraud;Based on the empirical analysis,it is found that the system of "early identification","early detection","early disposal" and "early resolution" based on inter-departmental collaborative supervision is still lacking.It is the lack of collaborative regulatory mechanism,resulting in Kangmei pharmaceutical financial fraud disease,accumulated,formed a wide range of social nature of the major local financial risk.Therefore,on the basis of the above research,this paper focuses on the analysis of the tax department and the securities regulatory department in the collaborative supervision of the system and the causes of the lack of targeted measures to strengthen the cross-departmental collaborative supervision,in order to establish and improve the cross-departmental collaborative supervision mechanism,achieve collaborative supervision,accurate law enforcement,fight against financial fraud,It provides theoretical support for improving the quality of enterprise accounting information,strengthening the financial and accounting supervision of market entities,and facilitating the modernization and upgrading of national governance capacity.