基于GONE理论的财务舞弊动因分析——以高鸿股份为例

An Analysis of the Motivation for Financial Fraud Based on GONE Theory—A Case Study of Gaohong Co., Ltd.

摘要: 随着中国资本市场的不断发展和深化，尽管过去财务造假案例留下了许多惨痛的教训，然而近年来此类案例仍层出不穷。这一恶劣的经济事件频发，不仅给企业自身带来不可逆的后果，还很大程度上扰乱了整个社会资本市场秩序，影响了投资者公众对资本市场的信心与信任。文章以高鸿股份为研究对象，采用案例分析法结合GONE理论，从财务造假手段等方面入手，深入分析其造假动因，并提出相应措施。研究主要通过巨潮资讯网、同花顺等渠道来收集相关财务数据信息，旨在为治理上市公司财务造假以及约束财务造假行为提供理论指导。

Abstract: With the continuous development and deepening of China’s capital market, although there have been many painful lessons from financial fraud cases in the past, such cases have still emerged one after another in recent years. The frequent occurrence of such harmful economic incidents not only brings irreversible consequences to enterprises themselves, but also disrupts the order of the social capital market to a large extent and undermines public investors’ confidence and trust in the capital market. Taking Gaohong Co., Ltd. as the research object, this paper adopts the case study method combined with GONE theory to conduct an in-depth analysis of the motivations for financial fraud from the perspective of fraud practices and puts forward corresponding countermeasures. Relevant financial data and information are collected mainly through CNINFO, Tonghuashun, and other channels. This study aims to provide theoretical guidance for preventing financial fraud and restraining the fraudulent behaviors of listed companies.