Based On GONE Theory, Jinya Technology's Financial Fraud Analysis And Case Inspiration

With the rapid development of market economy,more and more listed companies enter the capital market.All kinds of problems follow,and in recent years,financial fraud is a major problem.Financial fraud is harmful to the development of investors,enterprises and securities market.Various regulatory departments have issued a number of policy systems to prevent financial fraud,but it can be seen that current policies and business management measures do not effectively curb the occurrence of financial fraud.Under the background of this research,i choose the case analysis method to select the financial fraud event of Geeya Technology as the object of this paper.According to the four factors of the GONE theory,this article analyzes the four factors of greed,opportunity,demand and exposure of financial fraud of Geeya Technology,and providing the basis for preventing financial fraud,so that the other enterprises in the same industry are based on GONE theory provides a reference for the prevention and control of financial fraud.The content of this article is divided into six parts.Firstly,it introduces the research background and significance of the article;Secondly,on the premise of accurate definition of the concept of financial fraud,the theoretical basis of financial fraud is explained,including the theory of fraudulent iceberg,the triangle theory of fraud and the GONE theory of fraud,mainly introduces the GONE theory;Thirdly,This article reviews the financial fraud cases of Geeya Technology,mainly including the basic situation and fraud of the company,and uses the financial statements of golden Asia,the self-examination report issued after the fraud and the actual operating data to identify the means of financial fraud,and reveal the serious consequences of the financial fraud..Fourthly,it analyzes the financial statements of Geeya Technology,the self-examination report and the actual operating data to identify the means of its financial fraud,and reveal the consequences of the financial fraud of Geeya Technology.At the last,The Enlightenment of this case to the prevention of corporate financial fraud is expounded,and suggestions are given from two aspects: strengthening the internal prevention mechanism and strengthening the external supervision measures,and strengthening the internal prevention mechanism mainly including the suppression of greedy psychology and the reduction of the opportunities for fraud,and strengthening the external supervision measures,including strengthening the professional ethics construction of the accountants.We should enhance the independence of external auditing,increase the risk of fraud and expose the risks of public exposure and make full use of the power of public opinion.