Research On Enterprise Accounting Fraud Based On GONE Theory

China's economic development is entering a critical transformation period.It is also an important period for tackling key problems.The accounting fraud cases constantly erupting in China are becoming more and more shocking,and the amount of fraudulent funds is increasing.Accounting fraud is a normal old topic,but the accounting fraud techniques are becoming more and more complex,hidden and difficult to identify,in the form of fraud is also emerge in an endless stream.Accounting fraud is the distortion of information and distortions of the company's public disclosure,fraud cases continue to burst,so that the majority of investors confidence in the stock market,to the intermediary institution,the SFC to lose credibility,disturbing the securities market,affecting the development of social economy,is not conducive to the economic transition;Effective prevention and governance of corporate accounting fraud,protecting the interests of the majority of shareholders,and promoting the healthy development of the securities market,which have to be settled urgently.This paper analyzes the selected topics by combining theory with case study.First this paper reviews the domestic and international research on accounting fraud motivation;accounting fraud and internal control;accounting fraud and identification;accounting fraud prevention and the literature is reviewed.Then,on the basis of defining the meaning of accounting fraud,we introduce the three major theories of this paper--insider control theory,principal-agent theory and GONE theory.Thirdly,the accounting fraud events after JH company were summarized,analyzed JH company service fee income,fictitious trade income,fictitious bank deposits,did not disclose the major matters of accounting fraud,wrap it for 3 billion 710 million dollars worth of a high-quality company;Then based on the GONE theory's greed,opportunities,needs and exposure factor,the causes of accounting fraud in JH company were exposed;finally,based on the GONE theory,and puts forward some countermeasures from the source of effective to prevent and govern the accounting fraudIt is a great significance to the case analysis of the listed JH company of accounting fraud,it has a certain representative;it belongs to the new field of fraud means fraud platform,involves large and high concealment,Which is the first case involving mergers and acquisitions the reorganization of accounting fraud after the China Securities Regulatory Commission(CSRC)issues the “Measure for the Management of Major Assets of Listed Company”.Based on the theory of GONE four factors analysis of the JH company of accounting fraud,put forward to reduce greedy factors,improve moral environment;reduce accounting fraud of internal and external opportunities;reduce bad needs;increase the exposure risk and fines of four measures to prevent and govern the accounting fraud,or attempt to create a containment and alerting affect on the “Flicker” back-door listing companies which is occurring or intend.From the JH company fraud process analysis,problems existing in reality,the research on it has timeliness and practicability,to put forward the enterprise prevention and management of accounting fraud measures,guarantee the enterprise operating steadily,promote the healthy operation of the capital market for a long time.