本文首先通过对财务造假的动因、识别方法及其防范与治理方面的相关文献进行

This article first sorts out and summarizes the related literature on the motivation, identification method, prevention and governance of financial fraud. Then take the Kang Dexin financial fraud case as an example, combined with the fraud triangle theory of financial fraud, from the perspective of the three factors of pressure opportunity and excuses, explain the motivation of financial fraud. Finally, combined with the fraud triangle theory, suggestions and countermeasures for prevention and governance of financial fraud are put forward.

First of all, this paper through the motivation of financial fraud, identification methods and its prevention and governance of the relevant literature to study and comb and summarize. Then take The New Financial Fraud Case Of KanDex As An Example, Combined With The Fraud Triangle Theory Of Financial Fraud, From The Perspective Of Pressure Opportunities And ExcuseS Three FactorS, Expound The Motivation Of Financial Fraud. Finally, combined with the theory of fraud triangle, the paper puts forward some suggestions and countermeasures for the prevention and governance of financial fraud.

Firstly, this paper studies and summarizes the motivation, identification methods, prevention and governance of financial fraud. Then, taking kangdexin financial fraud case as an example, combined with the fraud triangle theory of financial fraud, from the perspective of pressure, opportunity and excuse, this paper expounds the motivation of financial fraud. Finally, combined with the theory of fraud triangle, this paper puts forward some suggestions and Countermeasures on the prevention and governance of financial fraud.<br>