基于GONE理论的易见股份财务舞弊动因与防范研究

作     者：毕榕欣 

作者机构：北京印刷学院经济管理学院北京 

出 版 物：《国际会计前沿》 (Frontiers of International Accounting)

年 卷 期：2024年第13卷第4期

页      面：613-618页

学科分类：12[管理学] 120202[管理学-企业管理（含：财务管理、市场营销、人力资源管理）] 1202[管理学-工商管理] 

主　　题：财务舞弊 GONE理论 舞弊动因 易见股份 

摘      要：随着我国资本市场的日益成熟,上市公司为了谋取利润而实施财务舞弊行为,严重阻碍资本市场的健康发展。易见股份曾被誉为“A股区块链第一股,对其财务舞弊行为进行研究,可为相关企业提供有力的警示震慑作用。本文以易见股份为研究对象,对其财务舞弊的具体手段进行分析,运用GONE理论提出的贪婪、机会、需要和暴露四个因素剖析其舞弊动因,进而提出相应的预防治理措施,以期减少财务舞弊行为的发生,促进资本市场的持续稳定发展。With the increasing maturity of China’s capital market, listed companies carry out financial fraud in order to seek profits, which seriously hinders the healthy development of the capital market. Easy Visible was once known as the “first share of A-share blockchain, and its financial fraud research can provide a strong warning and deterrent effect for related enterprises. This paper takes Easy Visible as the research object, analyzes the specific means of financial fraud, analyzes the motivation of fraud by using the four factors of greed, opportunity, need and exposure proposed by GONE theory, and then proposes corresponding prevention and control measures, in order to reduce the occurrence of financial fraud and promote the sustainable and stable development of the capital market.