本科论文摘 要改革开放以后，我国逐步有了证券交易市场，但在这个市场中时不时会出现财务舞弊现象。上市公司有预谋的财务舞弊行为将损害投资者利益，扰乱了基本的市场秩序。因此我国应重视财务舞弊的研究，不断加强对上市公司的管理，这样才能减少不必要的损失，也有利于我国经济的长远发展。本文选取康美药业财务舞弊案例进行分析。首先介绍康美药业的基本情况并对其舞弊事件进行回顾；接着运用GONE理论从四个方面去分析财务舞弊的动因，随后分析了公司的财务报表。在以上基础上，从企业内部治理和外部审计以及市场监管三个方面，分别提出相关政策用来预防财务舞弊发生。关键字：康美药业；财务舞弊；GONE 理论本科论文ABSTRACTAfter the reform and opening up, our country gradually has the stock exchange market, but in this market from time to time will appear the financial fraud phenomenon. Premeditated financial fraud by listed companies will harm the interests of investors and disturb the basic market order. Therefore, China should pay attention to the study of financial fraud, and constantly strengthen the management of listed companies, so as to reduce unnecessary losses, but also conducive to the long-term development of China's economy. This paper selects kangmei pharmaceutical financial fraud case for analysis. Firstly, the basic situation of kangmei pharmaceutical is introduced and the fraud incident is reviewed. Then, GONE theory is used to analyze the motivation of financial fraud from four aspects, and then the company's financial statements are analyzed. On the basis of the above, from the enterprise's internal governance, external audit and market supervision three aspects, respectively put forward relevant policies to prevent the occurrence of financial fraud.Key words ：Kangmei Pharmaceutical;Financial Fraud;GONE Theory本科论文目 录摘 要............................................................1ABSTRACT.................................
