In recent years, with the development of the market economy, our country listed company irregularities occur frequently, and the form of illegal and figure constantly, and most of these violations related to financial fraud, increasingly rampant listed financial fraud has transcended the category of accounting, and gradually evolved into a social problem of concern, the listed company financial fraud has destroyed the healthy and stable development of market economy, the damage to the interests of small and medium-sized investors, greatly dampened the enthusiasm of the masses of people.