Yawen Wu Kaimei Zhao Ting Wang Chengfeng Chen

摘 要：With the development of economy， the influence of the securities market is growing， and the scale of participants is also growing. However， in order to establish a healthy and orderly securities market， it is necessary to strengthen the comprehensive management of accounting fraud in listed companies. This article has carried on the thorough analysis and the research to the listed company accounting fraud. Through discussing the motives and methods of accounting fraud， this paper summarizes several methods of identifying accounting fraud， and puts forward reasonable suggestions.

關(guān)鍵詞：accounting fraud； accounting estimation； fraud Technology

I. Main Methods of Accounting Fraud in Listed Companies

1. Use the difference between tax law and accounting system to adjust tax profit.

Normal related party transactions follow the principle of fair trade， and sometimes related parties use profit transfer to reduce or delay tax expenditure. For example， subsidiaries with different tax rates， i.e. subsidiaries with higher tax rates， increase R&D expenditure and transfer various intangible assets （such as technological achievements） freely to enterprises with lower tax rates. Or sell or produce high-profit products or semi-finished products directly at low prices to achieve the purpose of low tax revenue and improve the performance of listed companies.

2. False Increase in Business

The forms of virtual economic business mainly include： virtual sales， virtual assets evaluation， false vouchers and virtual capital increase. Among them. False sales business is one of the most serious and difficult fraudulent means. Generally， listed companies or their holding subsidiaries completely fraudulent from the original sales contract. Valuation of virtual assets includes valuation of non-assets. Establish the valuation of virtual assets and incorrect asset valuation through formal procedures； （2） Purchase false invoices or forged financial instruments， falsely report inventories， bank accounts or fixed assets， and adopt false investment methods such as affiliated transactions.

3. False increase in assets

The so-called false increase of assets refers to the behavior of listed companies to artificially increase or not belong to assets into assets in order to achieve book balance. The main means of asset expansion are： （1） asset innovation. （2） Debt restructuring. （3） Commercialization of off-business income.

II. Countermeasure of Accounting Fraud in Listed Companies

1. Strengthening the Internal and External Governance of Listed Companies

With the establishment of modern enterprise system， the management rights of enterprises are gradually separated， and the internal governance structure of companies is further improved， which can effectively avoid the occurrence of accounting fraud. How to improve the company's internal governance structure， the specific measures are as follows： First， optimize the ownership structure， give full play to the role of the shareholders'meeting. Ownership structure is the basis of corporate governance. Optimizing the ownership structure is to optimize the allocation of corporate control rights for all investors. The ownership structure with public ownership and legal person as the main body replaces the ownership structure with "one big" as the main body.

2. Improving the Audit Quality of CPAs

CPAs have the ability to provide accounting and quality control for companies. Under the current system of our country， audit report is a direct evaluation of the quality and quantity of accounting information of listed companies. For this purpose. Strengthen the supervision of CPAs and their industries， and improve the audit quality of CPAs.

First of all， we must maintain the independence of CPAs. To improve the independence of accountants and enterprises， we must first ensure the scale of operation， improve competitiveness and ability， and optimize the audit market structure. The size of a company can greatly improve its independence and independence without the need for survival and customer control. In view of the differentiation of China's current audit market due to administrative intervention and other historical reasons， CICC must play an active role in improving market access standards， auditing， mergers， and expanding the scale of listed companies. Increase market share and enhance independence. Second， we should actively carry out peer review in the industry.

Conclusion：

In recent years， China's capital market has developed rapidly， and the securities market， as the core component of the capital market， has also made considerable progress. At present， accounting fraud of Listed Companies in China is very serious， which seriously affects the healthy development of China's capital market. The reasons for fraud are complex and changeable， and the means and technology of fraud are becoming more and more concealed， which seriously interferes with the normal operation of the securities market and capital market， and hinders and restricts the healthy and stable development of the national economy.

Reference：

[1] Sultanine. Main accounting fraud methods and audit countermeasures of listed companies [J]. Modern Audit and Economy， 2009 （S1）： 27-29.

[2] Zhang Feng. Harm and Control Measures of Accounting Fraud in Listed Companies [J]. Business Accounting， 2009 （07）： 57-58.

作者簡介：

吳雅文（1998-），女，漢，四川省成都市，本科，研究方向：會計(jì)學(xué)

趙愷媚（1998-），女，漢，四川省成都市，本科，研究方向：審計(jì)學(xué)

王婷（1998-），女，漢，四川省內(nèi)江市，本科，研究方向：財(cái)務(wù)管理

諶成鳳 （1997-），女，族，四川省綿陽市，本科，研究方向：財(cái)務(wù)管理