Research On The Motivation And Prevention Of Financial Fraud In Listed Companies Based On GONE Theory

In recent years,the rapid development of my country’s economy has promoted the growth of the securities market.For ordinary investors,publicly released financial information is the key to corporate investment.However,according to official data from the China Securities Regulatory Commission,listed companies release untrue news and deceive investors,and these illegal behaviors continue to emerge.Various financial cheating tactics,long-term and large-scale cheating activities have impacted the entire investment market.False financial information concealed the true business of the enterprise,whitewashed the problem of the enterprise’s capital structure,concealed the actual stock price of the enterprise,and seriously misled the majority of investors.Accordingly,an in-depth analysis of the motivations and preventive measures of financial fraud by listed companies will help effectively promote the smooth operation of the Chinese securities market and ensure the healthy development of the securities market and the social economy..The theoretical part of this article focuses on analyzing the main related theoretical aspects of financial fraud,and then discusses it in conjunction with specific cases.The case analysis part firstly describes the basic situation of Furen Pharmaceuticals and the process of the company’s financial fraudulent practice;and then,it expands the analysis of the financial fraud motivation of Furen Pharmaceuticals based on the GONE theory.Through the analysis,it is found that:assets The promotion of restructuring benefits,the unreasonable shareholding structure,the need for financing,and the failure of external auditing are all factors that lead to its fraud.Finally,the paper puts forward suggestions and countermeasures to prevent financial fraud of listed companies based on the GONE theory.