【正文】 raud. The related party transaction fraud, refers to the management using the related party transaction to hide losses, fictitious profits, and not in the statements and notes in accordance with the provisions as appropriate, full disclosure, the resulting information will have on the users of financial statements misleading a fraud method. Typically, Chinese listed panies using the purchase and sale of related fraud, fraud, entrusted with the operation of funds embezzlement, fraud and other four kinds of cost sharing related transactions by way of fictitious profit. 4. the assets of fraud. Asset restructuring, mergers and acquisitions, debt restructuring, asset replacement form, occurring between the related parties. Assets reanization of corrupt corrupt corrupt major mergers and acquisitions and debt restructuring in two ways. 5. cover up fraud transaction or fact. Hide transaction or fact of fraud is through the use of accounting statements to hide transactions of listed panies or the truth, or has not been fully disclosed in the notes to the report deals truth an fraud methods. Second, the causes of listed panies 39。 liabilities are generally lesstotal liabilities of fraud. Financial fraud means basically has the following several aspects: 1. the use of improper accounting policies and accounting fraud. Management typically use intertemporal amortization class accounts for many share, share more, less or less cost to adjust profit. (1) the selection of inappropriate borrowing costs accounting method. In practice, many listed pany through misuse of borrowing costs accounting, in build a project pleted and not the final. (2) improper selection of equity investment accounting methods. Principles of enterprise accounting regulations: investment enterprises of joint control or significant influence, should adopt equity method。 cost of fraud including crossphase meter cost less and adjustment costs as well as costs of capital。 control countermeasures。s financial fraud concepts and methods were summarized, from the interest drive, corporate governance, accounting personnel occupation moral standards, accounting and auditing system, indepth analysis of the causes of financial fraud, and in view of the above reasons put forward the corresponding control measures Key words: financial fraud。s reform and opening process and continuous development, bring social harm is more and more apparent, whether to financial fraud effective management by the people39。Reasons and countermeasures of listed panies 39。 financial fraud Pick to: financial fraud acpanied by China39。s widespread concern. On the listed pany39。 reasons。 listed pany Introduction Since the beginning of Enron in late 2021, cases of financial fraud in listed panies at home and abroad frequently burst out. In early 2021, the Shanghai national accounting Institute Research Center for financial fraud (snaiFFRC) disclosed to kelong headed by the 2021 top ten most fraudulent financial panies of the listed panies means is more amazing the financial fraud of smart. Self, circulating trading, trading of yin and Yang, the packing channels, always accounting errors, large bath, mergers and acquisitions, restructuring, concealed stocks, the report cash traps, this is a top ten listing panies financial fraud trick. One, the concept of financial fraud and way Financial fraud is the subject of false financial information processing in accounting and reporting process, to obtain undue economic interests, used deceptive means to intentionally lied about the importance and financial facts of violations of laws and substantive violations. Financial fraud has four characteristics: unlawful, intentional sexuality, danger, and concealment. Speci