Analysis and Management of Accounting Fraud in Listed Companies——Thoughts Based on the GREENCOOL Case

International Business School Shaanxi Normal University Xi'an, Shaanxi

Abstract

With the continuous development of economic market, the importance of accounting information to listed companies is also increasing. However, at the same time, the phenomenon of accounting fraud is further deepened. This is a major blow to the smooth operation and further improvement of the world economy. Therefore, it is imperative to prevent and cure accounting fraud. This article analyzes the GREENCOOL case, agents the produces to the accounting fraud as the center, studies the cases of fraud methods and the reasons for the success of fraudsters, finally points out the harm it caused. It combines with the current economic situation in China, finds out the common environment accounting fraud, and puts forward targeted solutions to several key points. In the current environment, it has important practical significance.