关键词：会计造假 会计造假手段 防范 上市公司
In recent years public company accounting fraud scandals burst onto the scene, one after another, regardless of where they were situated, domestic or aboard. In the case of China, its total amount of accounting fraud is less than that of the USA. However, the fraudulent tendencies of Chinese companies use are much more apparently than those of their American counterparts when it comes to cheating in accounting. Public companies, such as Green Earth, Zixin Pharmaceutical and Wanfu Biology Technology, have both frequently and transparently disclosed that their accounting contains fraudulent information. These accounting fraud instances not only seriously undermined the confidence of investors, so that it makes survival hard for some small shareholders, but also continued public company accounting fraud may lead to social instability, or even cause a regional and worldwide economic crisis. Thus, by investigating those accounting fraud cases that occurred in public companies and comprehensively analyzing the current status, causes and damage of accounting fraud we are able to discuss the purpose of accounting fraud in public companies and rationally analyze and effectively stop accounting fraud activities in those companies. They have an important historical and practical significance to help stabilize investor attitudes, which in turn, will have a hand in improving market sentiment and promoting economic prosperity.
This study contains 6 parts to convey the idea:
Part one: Definition of concepts.
Part two: Current situation of accounting fraud among Chinese public companies.
Part three: Cause analysis of accounting fraud among Chinese public companies.
Part four: Analysis of accounting fraud methods among Chinese public companies.
Part five: Disadvantages and influences caused by accounting fraud among public companies.
Part six: Solutions to prevent accounting fraud in public companies.
Main research method for this study is normative research method. For accounting fraud incidents took place in public companies, we can analyze the causes of accounting fraud from existing system and corporate management structure, we can also analyze causes of accounting fraud from perspective of public company certified public accountant audit supervision and propose relevant solutions. This study will target on Chinese public companies, analyze the causes, methods, influences of their accounting fraud. and combine advance experience from aboard, propose relevant countermeasures.
Key words: accounting fraud, accounting fraud methods, prevention, public company