基于GONE理论的财务舞弊行为分析及对策研究--以“假白马”康得新案例为例  

Analysis and Countermeasures of Financial Fraud Behavior Based on GONE Theory--Taking the Case of"Fake White Horse"Kant Xin as an Example

作　　者：曹佳乐 陈庆杰[1] Jiale Cao;Qingjie Chen(School of Management,University of Shanghai for Science and Technology,200082,China)

机构地区：[1]上海理工大学管理学院,上海市200082

出　　处：《管理科学与研究（中英文版）》2024年第11期74-83,共10页Management Science and Research

摘　　要：近年来,越来越隐蔽的财务舞弊对于资本市场的健康发展带来极大的危害。本文以“假白马”康得新案例为研究样本,基于舞弊案件和财务报表数据,发现康得新存在存贷双高、毛利率异常、现金流异常等舞弊迹象。再利用GONE理论中的贪婪因子、需要因子、机会因子和暴露因子剖析康得新铤而走险的原因。通过对财务报表数据的进一步研究,总结出康得新的三种主要造假手段为虚增利润、关联方交易、虚增利润。最后通过以上分析内容为防范上市公司财务舞弊提出对策建议。以期帮助监管部门更好地监督资本市场,保护市场参与者的合法权益,实现对财务舞弊的有效治理。In recent years,more and more hidden financial fraud has brought great harm to the healthy development of the capital market.This paper takes the case of‘Fake White Horse’Kant Xin as a research sample.Based on the fraud cases and financial statement data,it is found that Kant Xin has the signs of fraud such as double-high deposits and loans,abnormal gross profit margin,abnormal cash flow,and so on.The reasons for Kant Xin's desperation are analysed by using the greed factor,need factor,opportunity factor and exposure factor in the GONE theory.Through further study of the financial statement data,three main fraudulent means of Kant Xin are summarised,including inflated profits,related party transactions and inflated profits.Finally put forward countermeasure suggestions for preventing financial fraud of listed companies.The aim is to help regulators better supervise the capital market,protect the legitimate rights and interests of market participants and achieve effective governance of financial fraud.

关 键 词：上市公司 资本市场 康得新 财务舞弊 

分 类 号：F27[经济管理—企业管理]