浅析企业会计舞弊问题-以科龙公司为例

ABSTRACTWith the globalization of economy and the market economic system reform ofthe increasingly,economic benefit maximization become public listed companies toachieve the ultimate expression of their own value,and the financial fraud in thisparticular background under the influence of the intensified.Since the DAerman inXian,YinGuangXia,Guangdong kelon,such as listing companies have reportedfinancial fraud since the events,financial fraud by the social attention from all circles.Information asymmetry of accounting information public commodity property interestdrive corporate governance and financial fraud failure is the breeding ground theinternal cause,and the market mechanism and the absence of the information needs ofthe shortcomings of the certified public accountants audit independence lack of legalsystem is not perfect and moral restraint is to promote the weakening of the externalcondition of the financial fraud.In recent years,the financial report event emerge inendlessly,research and discuss these problems to the prevention and control offinancial frauds,also be helpful for promoting sustainable economic harmoniousdevelopment.Now,with the constantly increasing of the companies of accountingfraud,financial fraud has become a hot economic topic which attracts significantattention.This paper in Guangdong kalong financial event as an example,the paperanalyses the listed companies in China financial fraud reasons and puts forwardcorresponding strategies.Keywords:Financial Fraud;Kelon;Accounting;Market economy PreventionCountermeasures