China's listed companies from scratch, from small to large, in every step of their development path, are soaked with the sweat of the participants in the securities market. By February 25th, 2009, there were 1695 A-share listed companies, with a market value of 23.5 1 trillion yuan. With the development of economy, more companies will be on the top of the list in the future. However, in recent 10 years, a large number of listed companies and false accounts appeared in the process of listing, and one case was caused by exposure to the public. Xerox, Silver Metal, Oriental Electronics ... These names will not be forgotten by investors, and "India Enron, Huayuan, Sichuan Changhong Group and Financial Fraud" is an active word. A series of fraud cases of listed companies fully show that financial fraud of listed companies is no longer an accidental or individual phenomenon, and it has become one of the weaknesses of China stock market.

China's securities market has not been open for a long time, and the relevant systems of listed companies have been further established and improved. The phenomenon of financial fraud has seriously endangered the securities market and China's socialist market economy. Due to the lack of supervision and management system, financial fraud will still exist widely in a certain period of time, including the United States, a country with a fully developed market economy and a securities market that has been operating for many years. Therefore, it is necessary to analyze methods and study preventive measures for financial fraud.

Based on the concept analysis of accounting information cost of listed companies in China in recent years, combined with cases and the reference system of investigation data of accounting fraud of listed companies by relevant authorities, this paper finally controls the accounting fraud of listed companies with common methods in the securities market, with a view to putting forward some suggestions on financial fraud.

Problem supplement

In order to maximize the usefulness of accounting information, we need to choose different accounting methods to provide accounting information considering the cost. These choices will be wiser and help to better understand that they are "useful". The characteristics and quality of information are really the ingredients that make information useful. Therefore, they are moody when keeping accounts. They can choose from a set of criteria.