上市公司财务舞弊动因及防范探讨----以康得新复合材料集团股份有限公司为例摘要在我国经济发展进步的带动下，资本市场发展达到了前所未有的巅峰时期，其发展已趋于完善。与此同时，我国现代市场体系也逐步向成熟方向发展，不管是居民还是企业其投融资渠道得到了有效延展。当前，经济转型和资源配置受其作用，其正在向积极的方向前进。然而，随着发展进步财务舞弊问题接踵而至，造成失真市场信息在市场中肆意流通，打乱了原本的市场秩序，对资本市场发展造成了剧烈冲击。在研究康得新事件时，本文以GONE理论为依据，对其财务舞弊行为成因进一步剖析，清楚认知舞弊手段及影响。与此同时，针对现状，对症下药制定改善措施。在此，笔者希望在研究康得新事件后，能够汲取到宝贵经验，为广大企业公司和会计从业者提供参考。帮助财务报表使用者及利益相关者在查看报表时能够发现舞弊的迹象,从而有助于更好地指导会计工作和对外投资，推动资本市场的良性发展。[关键词]财务舞弊GONE理论动因对策ABSTRACTDrivenbymycountry'seconomicdevelopmentandprogress,thedevelopmentofthecapitalmarkethasreachedanunprecedentedpeak,anditsdevelopmenthastendedtobeperfect.Atthesametime,mycountry'smodernmarketsystemhasgraduallydevelopedtowardsamaturedirection,andtheinvestmentandfinancingchannelsofbothresidentsandenterpriseshavebeeneffectivelyextended.Atpresent,economictransformationandresourceallocationareaffectedbyit,anditismovinginapositivedirection.However,withthedevelopmentandprogress,theproblemoffinancialfraudhasfollowedoneafteranother,causingdistortedmarketinformationtocirculateinthemarketwantonly,disruptingtheoriginalmarketorder,andcausingasevereimpactonthedevelopmentofthecapitalmarket.WhenstudyingtheKangdexinincident,thisarticleusestheGONEtheoryasthebasistofurtheranalyzethecausesofitsfinancialfraud,andclearlyrecognizethemeansandimpactoffraud.Atthesametime,inviewofthecurrentsituation,formulateimprovementmeasuresbasedontherightmedicine.Here,theauthorhopesthatafterstudyingtheKangDexinincident,hecanlearnvaluableexperienceandprovidereferenceforthemajorityofenterprisesandaccountingpractitioners.Tohelpusersandstakeholdersoffinancialstatementstofindsignsoffraudwhenviewingthestatements,therebyhelpingtobetterguideaccountingworkandforeigninvestment,andpromotethesounddevelopmentofthecapitalmarket.[KeyWords]FinancialfraudGONEtheorymotivationCountermeasures目录一、财务舞弊的理论基础..................................................................................................................(1)（一）财务舞弊的相关概念.......................................................................................................(1)1、财务舞弊的概念..................................................................................................................(1)2、财务舞弊的特征..................................................................................................................(1)（二）财务舞弊的动因理论——GONE理论...........................................................................(2)1、贪婪因子分析......................................................................................................................(3)2、机会因子分析......................................................................................................................(3)3、需求因子分析......................................................................................................................(4)4、暴露因子分析.........................................................................
