Game Research On Financial Fraud Of Listed Pharmaceutical Companies Based On GONE Theory

In the early 1980 s,after the shareholding reform was basically completed,in order to show the United States' determination to persist in opening up,China established the first trading counter in Shanghai,marking the advent of the Chinese securities market.After more than 20 years of construction and development,the capital market In the development of the national economy,it plays a role of replenishing funds for state-owned enterprises,guiding and optimizing resource allocation,and preparing funds for private enterprises.Therefore,the healthy operation of the capital market is vital.The good operation of the securities market is inseparable from the participation of high-quality companies.They play a leading role in the development of the industry and are the weathervane for investors to invest.Therefore,it is important to effectively monitor the companies participating in the securities market.The key measures are The financial status and operating status of the company are monitored.As a result,listed companies must regularly publish their true and effective financial information in accordance with regulations.However,due to the late start of China 's capital market,the construction of related systems and systems needs to be improved,resulting in frequent financial occurrences of listed companies.Fraudulent cases have various means and are repeatedly banned.The incidence of violations in the past five years is still on the rise.The pharmaceutical industry is of extraordinary significance to the national economy and national security.The Kangmei pharmaceutical fraud cases that occurred in 2019 involved a huge amount of money.Not only did its own market value "jump cliff",it also involved the decline of the entire pharmaceutical industry's market value,and it also gave tens of thousands.The planned investors have caused losses and are not conducive to the healthy development of the medical and health undertakings,so it is necessary to prevent financial fraud in the pharmaceutical industry.Research achievements at home and abroad to the problem of financial fraud is also very rich,but most of the research focuses on the single point of view of the participants in the research for fraud,financial fraud research for pharmaceutical listed companies are no scholars from the perspective of game theory analysis,in view of this,this article on the basis of summarizing the carding predecessors' studying results,the new exposure of financial fraud in 2019 sig pharmaceutical industry as a case study object,based on the theory of GONE from financial fraud analysis in sig pharmaceutical enterprise internal motivation and external game analysis from the perspective of game theory,find the game equilibrium,thusto effectively prevent financial fraud problems are proposed.In terms of the internal enterprise,this paper analyzes the internal motivation of financial fraud in kangmei pharmaceutical company from four aspects: greed factor,opportunity factor,demand factor and exposure factor.At the same time,game theory is used to build a game model among enterprises,accounting firms and regulatory agencies,and the influence of external factors is explored through the analysis of game equilibrium.Finally,based on the analysis results of GONE theory and game theory,this paper starts from the internal and external supervision and puts forward the corresponding countermeasures to curb the financial fraud of listed pharmaceutical enterprises.