基于GONE理论分析生物制药公司资金舞弊行为
Analysis of Financial Fraud in Biopharmaceutical Companies Based on GONE Theory

上市公司的资金舞弊会导致公司失去投资者的信任，给公司乃至社会带来巨大的影响和危害。本文基于证监会及其派出机关在2020~2022年间对生物制药企业实施的处罚案例，选择具有代表性的9家生物制药企业为研究对象，通过对其具体违法情况的归纳，总结出三种不同的资金舞弊类型，并以GONE理论为基础，从贪婪、机会、需要、暴露四个维度剖析了生物制药企业资金舞弊的动因，并从监管部门、公司内部及外审机构三个层次提出了监管对策，以期给监管机构识别舞弊行为带来积极的作用。
The financial fraud of listed companies can lead to the loss of trust from investors, causing significant impact and harm to the company and even society. Based on the punishment cases imposed by the China Securities Regulatory Commission and its dispatched agencies on biopharmaceutical enterprises from 2020 to 2022, this article selects nine representative biopharmaceutical enterprises as the research objects. Through summarizing their specific illegal situations, three different types of financial fraud are identified. Based on GONE theory, the motives for financial fraud in biopharmaceutical enterprises are analyzed from four dimensions: greed, opportunity, need, and exposure. The regulatory countermeasures from three levels of regulatory authorities, internal and external audit agencies are proposed, in order to have a positive impact on the identification of fraudulent behavior by regulatory agencies.