| In recent years,the vigorous development of the Internet has also led to the development of the Internet.With the widespread use and deep penetration of modern Internet information technologies such as the Internet and cloud computing,people have also begun to enter the network era.The mutual integration of the Internet and traditional manufacturing industry has led to the continuous innovation of modern business models,resulting in the emergence of many new Internet business model companies with characteristics.However,the Internet business model brings not only Internet technology to these companies,but also more hidden and difficult to find financial fraud.The network business model provides these enterprises with not only network technology,but also more hidden financial fraud means that are not easy to detect.Nowadays,the phenomenon of false financial information frequently appears in financial fraud,which also makes the public pay more attention to this problem.Although the regulators are constantly optimizing the regulatory system and improving the level of corporate governance,however,listed companies still have many problems in the aspects of financial information disclosure,and fraud behaviors are increasingly advanced,and the relevant financial fraud methods are more hidden and diversified.It is understood that in China’s capital market,many financial fraud enterprises are disclosed and investigated by the CSRC every year,such as green earth,Aierkang pharmaceutical,Huayi Brothers,etc.the financial fraud of these enterprises also reflects that the financial fraud of Listed Companies in China has become very common,which also makes listed companies widely doubt the authenticity of corporate financial information disclosure,This not only leads to the misguided judgment between investors and creditors on the current financial information of the enterprise,but also makes the stakeholders lose their loyalty to the capital market.Through the analysis of financial fraud cases of Rx company by gone theory,it can be seen that gone theory has a more detailed analysis of the causes of financial fraud,which shows that the four factor analysis of gone theory has a wide range and depth of financial fraud cases.From the company to individuals,the company to the outside,the four factors have been explained in detail,and the financial analysis of Rx company is more thorough,In particular,the financial fraud cases of Rx company are not only more complicated and covert,with a large amount of financial fraud,but also listed companies in the United States,which makes the market lose confidence in Chinese companies and has a great impact on Chinese companies.The key points of the analysis of Rx company’s financial fraud cases studied in this paper are to analyze the specific means of Rx company’s financial fraud events and conduct in-depth research on the causes of Rx company’s financial fraud. |