摘要
文章以XX药业公司的财务舞弊行为为研究对象,基于GONE理论,从贪婪、需要、机会和暴露四个方面分析其舞弊原因。通过研究典型案例XX药业公司财务舞弊案,一方面能够帮助报表使用者更好地识别和防范上市公司的造假行为,另一方面也为监管者防控上市公司财务舞弊提供具有针对性的解决方法。
Based on GONE theory,taking the financial fraud of XX pharmaceutical company as the research object,this paper analyzes the causes of financial fraud from four aspects:greed,need,opportunity and exposure.By studying the typical case of financial fraud of XX pharmaceutical company,on the one hand,it can help report users to better identify and prevent the fraud of listed companies;on the other hand,it can also provide targeted solutions for regulators to prevent and control the financial fraud of listed companies.
出处
《当代会计》
2021年第20期184-186,共3页
Contemporary Accounting
关键词
财务舞弊
舞弊识别
GONE理论
识别与治理
Financial fraud
Fraud identification
GONE theory
Identification and governance
