上市公司会计造假事件分析及治理研究

本科论文AbstractWith the rapid development of the world market and the integration of the worldeconomy,the accounting fraud of listed companies is common in China's securitiesindustry.Accounting fraud not only caused a serious blow to China's securitiesindustry,but also hindered the development of our country's economy,but also causedobstacles to the development of the company itself,such as the decline in thecompany's stock prices,the loss of investors'assets,and even the risk of delisting,among which there are some cases of accounting fraud of bad nature,such as "ZixinPharmaceutical Industry ","Erkang Pharmaceutical Industry ",KangmeiPharmaceutical Industry"in recent years,people are involved in the huge amount ofmoney involved in the pharmaceutical industry,involved in the case A wide range ofshock at the same time also a profound reflection on profound reflection.Therefore,how to establish an effective accounting fraud prevention system is urgent.This paper summarizes the relevant research theory and literature,and takes itas the basis of using theory and case analysis technology to investigate accountingfraud cases of listed companies in China.First,it summarizes the research results ofimportant researchers at home and abroad;secondly,it deeply analyzes the currentsituation of accounting fraud,selects the accounting fraud case of listed companies asa research case,and expounds the research contents of this paper in detail,andunderstands and analyzes the important process of fraud cases.Accounting dance forlisted companies The general problem of disadvantages puts forward suggestions toimprove the governance level of national listed companies,reduce the frequency ofaccounting fraud,implement governance measures to promote the healthy andsustainable development of the company,and ensure the overall economicenvironment of the market in an orderly manner.Key words:listed company;accounting fraud;internal control