GONE理论视角下的康美药业财务舞弊研究

Case Study of Financial Fraud of Kangmei Pharmaceutical under the Perspective of GONE Theory

中国进入社会主义市场经济以来,关于财务舞弊的发生近些年来是屡禁不止,如佳电股份、欣泰电气等等。这些公司的财务造假手法越加隐蔽和复杂,应当引起我们更多的关注。本文首先介绍了对财务舞弊的国内外一些研究成果,以及对社会、消费者、政府机构的意义;其次以2019年爆发的康美药业财务造假案例,运用GONE理论分别从贪婪、机会、需要、暴露四个方面进行深入分析并且详细阐述了康美药业的舞弊迹象和舞弊手段,如虚增货币资金、虚增收入、借贷双高等舞弊手段并且提出压制利益联系者的贪婪、减少财务舞弊机会、抑制不良需要、提高暴露成本等措施防范上市公司舞弊行为。Since China entered the socialist market economy, financial fraud has been repeatedly banned in recent years, such as Jidian Shares, Xintai Electric, and so on. The more hidden and complex the financial fraud of these companies is, the more attention we should pay to it. This paper first introduces some research results of financial fraud at home and abroad, as well as their significance to society, consumers, and government agencies. Second to the outbreak in 2019 Kangmei pharmaceutical financial fraud case, using GONE theory from greed, opportunity, need, exposure four aspects of in-depth analysis and elaborated the signs of fraud and fraud, such as inflated money funds, inflated income, borrowing double higher fraud and suppress interests of greed, reduce financial fraud opportunities, curb bad needs, increase the cost of exposure and other measures to prevent fraud of listed companies.