Abstract
There are many
Accounting fraud case in China's securities market, such as Lantian, Yinguangxia and Kelon Group, while the United States has exposed Enron, WorldCom, Xerox and a series of listed company's accounting fraud incidents. The impact of these events on the global economy is very large. The increasing spread of accounting fraud not only brought great losses to investors and creditors, but also sparked crisis of confidence in capital markets. How to resolve
www.51lunwen.org accounting fraud? This is not an easy question. If the accounting information users can effectively identify the accounting fraud, the hazard of accounting fraud against the relevant groups will be greatly reduced. How to effectively identify the accounting fraud is the focus of this study. In this paper, I take Kelon as a case of accounting fraud to have in-depth analysis and get the corresponding countermeasures. This article points out that accounting fraud is from management privilege in order to obtain some kind of unfair or illegal benefits, taking the behaviour of deliberate deception or concealing major accounting information, with intent, continuity, and other characteristics of the seriousness of the consequences. On the basis of Kelon studies using a variety of accounting imalpracticef We need to discover fraud through in-depth analysis, and do greater effort to identify fraud and find the motives of accounting fraud. Based on case studies, this paper presents the Internal and External countermeasures from the roots of fraud. We should focus on the incentive to establish a scientific mechanism, supplemented by an appropriate incentive equity incentive compensation system, and to reduce fraud proceeds. And then, we should strengthen the internal governance and optimized ownership structure to strengthen the independence of the board of supervisors and strengthen internal controls and internal audit. Again, we should improve the external monitoring system to increase legal sanctions efforts to crack down on fraud.
Content
1. Introduction 4
2. Literature 5
2-1 Accounting information 5
2-1-1 The contents of accounting information 5
2-1-2 The need of accounting information 8
2-1-3 The basic rules of accounting information 13
2-2 The theory of accounting information asymmetry 15
2-2-1 Accounting scandal 16
2-2-2 The background of accounting information asymmetry 17
3. Methodology 19
3-1 Data Collection 19
3-2 Research Design 21
3-2-1 The study
www.51lunwen.org purpose 21
3-2-2 Research Method 22
3-2-3 The paper structure 23
4 Case Study: Kelon Electric Group 24
4-1 Background of this case 24
4-2 Signal of Financial Fraud 26
4- 2-1 Relationship level among the institutions 27
4-2-2 Industry Level 31
4-2-3 The organization and management level of Kelon 33
5. Conclusion and Revelation 34
5-1 The conclusion 34
5-2 The Revelation 35
5-3 The Prospect of the Study 41
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