安徽皖江物流股份有限公司财务造假动因与治理研究

本科论文关键词：财务造假；治理：舞弊AbstractAt present,due to the rapid development of social economy,economicdecision-making needs more accurate data and information,so the financial indicatorsprovided by listed companies need more accurate data and information.It is the basis forevaluating the development of enterprises.In this regard,it is pointed out that in some cases,the inaccuracy of the company's financial statements may lead to the wrong decisions ofinvestors,leading to investment failure,and this will weaken investors'enthusiasm forinvestment,disrupt the order of the securities market,and aggravate social instability.In thenew environment of increasing complexity and concealment of financial fraud,theinvestigation and management of financial fraud are facing greater challenges.Nowadays,there are more and more listed companies.In order to catch up with theinterests of some listed companies,financial fraud is constantly emerging,which not onlycauses serious economic losses to investors,but also to listed companies.Moreover,it hasseriously affected the healthy development of the securities market,and also caused greatharm to the sustained and stable growth of the national economy.This paper reviews thefinancial fraud cases of Anhui Wanjiang Logistics Co.,Ltd.and gets the enlightenment,hoping to play a positive role in the prevention and control of financial fraud of listedcompanies nationwide.