Research on Control of False E-Accounting of Listed Companies Based on Forensic Accounting

Abstract

Since the 1990s, Internet-based E-Business and E-Government have undergone unprecedented rapid development. This makes the accounting based on cargo flow and cash flow quickly go from the traditional manual labor age into a digital age. Computer-based accounting and electronic accounts have thus appeared. As a consequence, false E-accounting is unavoidable. Fictitious huge operating income of Wuliangye Co., LTD in Yibin, Sichuan further indicates that false accounts are very common among China's listed companies. This leads to a turbulent capital market, continuous commercial bribery, and spreading corruption. This paper aims to explore the concept, features, content, form, prevention, and control path of electronic false accounts of listed companies by taking forensic accounting as the clew, so as to prevent the risks of false accounts of listed companies for the sake of healthy development of capital markets, effective control of commercial bribery, and apparent control of corruption of power.