“金亚科技”的财务舞弊案例研究——基于舞弊GONE理论

Case Study of Financial Fraud in Jinya Technology——Based on Fraud GONE Theory

改革开放以来,我国资本市场发展迅速,随之而来的上市公司财务舞弊问题也是屡见不鲜。文章对金亚科技财务舞弊的全过程进行了梳理,揭示了财务舞弊的手段,运用GONE理论,从贪婪(Greed)、机会(Opportunity)、需要(Need)、暴露(Expose)四个因子深层次分析造成财务舞弊的具体原因,并提出相关防范措施,希望能够对上市公司财务舞弊案例起到一定的启示和借鉴作用。

Since the reform and opening up, China's capital market has developed rapidly, and the financial fraud of listed companies has become commonplace. The article sorts out the whole process of financial fraud in Jinya Technology, reveals the means of financial fraud, and uses GONE theory to deepen the four factors of Greed, Opportunity, Need, and Exposure. Analyze the specific causes of financial fraud, and put forward relevant preventive measures, hoping to have some enlightenment and reference for the financial fraud cases of listed companies.