上市公司财务舞弊应对策略的研究

AbstractSince the reform and opening up,listed companies are constantly appearing in thepublic eye,which makes people lament the prosperity of China's capital market,butalso some problems,the financial fraud of listed companies is one of themThis paper selects ST company industry fraud as a case for analysis and research.Thelarge amount of money,the long duration and the large losses to investors involved inST day industry fraud make this case very representative and a typical financial fraudcase.This paper introduces the fraud to ST company and the theory of financial fraud,and then a brief introduction to the fraud to ST company,and listed the fraud meansadopted in the process of fraud analysis,combined with the penalty decision made bythe China Securities Regulatory Commission,using the theory of"risk factor"to caseanalysis,to conduct the thorough research to the risk factors.Finally,according todifferent risk factors,this paper proposes specific Suggestions to listed companies,regulatory departments and audit institutions,and provides a feasible plan foreliminating risk factors.It is hoped that the study of this paper can make the regulatory authorities pay moreattention to this problem,actively carry out institutional reform,and put the financialfraud into the cage of the law.On the other hand,we hope that investors will be morevigilant and make a decisive decision to stop their losses in time when they discoverthe financial fraud of listed companies.Finally,I hope this paper can provide somehelp to solve the problem of fraud of listed companies and contribute to the prosperityof China's capital market.Key words:financial fraud;ST tianye company Risk factor theory