The countermeasures against fraud in the financial report of listed company

In the perspective of the internal governance structure and external environment, this paper finds out the research methods about Chinese company's financial reporting frauds based on the related studies and the actual conditions of stock market in China, and applying specification methods. These frauds include the scarcity of corporate governance structure, the poor quality of the accounting personnel, the independence lack of registered accountants, the imperfection of account rule and the poor supervision of government section etc. The paper proposes some policies and countermeasures. It's extremely important to raise the quality of the financial report, safeguard the interests of investors and optimize the configuration capital markets resources.