本文基于财务舞弊动因的相关文献资料，以康美药业为研究对象，利用GONE

This article is based on the related literature data of financial fraud motives, taking Kangmei Pharmaceutical as the research object, using GONE theory to analyze its financial fraud behavior. First, it explains the related concepts of the GONE theory and the means used by Kangmei Pharmaceuticals’ financial fraud. Then, starting from the four factors of motivation, the reason for the occurrence of Kangmei’s financial fraud is analyzed: based on the greed factor, it is due to the management and related interests Caused by excessive pursuit of interests; based on opportunity factors, mainly due to excessive concentration of equity and failure of internal control; based on demand factors, mainly due to the need for financing and avoiding forced delisting; based on exposure factors, mainly due to the possibility of exposure and Caused by low cost after exposure.

Based on the relevant literature on the motivation of financial fraud, this paper analyzes the financial fraud by using GONE theory with Comey Pharmaceuticals as the research object. Firstly, the relevant concepts of GONE theory and the means used for the financial fraud of Comey Pharmaceuticals are expounded, and then, starting from the four factors of motivation, this paper analyzes the motivations for the occurrence of financial fraud in Kangmei Pharmaceuticals: based on greed, which is caused by the excessive pursuit of interests by management and related stakeholders; It is mainly caused by the possibility of exposure and the low cost after exposure.

Based on the relevant literature on the causes of financial fraud, this paper takes Kangmei pharmaceutical as the research object, and analyzes its financial fraud by using gone theory. Firstly, this paper expounds the related concepts of gone theory and the means of financial fraud in Kangmei pharmaceutical industry. Then, starting from the four factors of motivation, this paper analyzes the causes of financial fraud in Kangmei pharmaceutical industry: Based on the greedy factor, it is caused by the excessive pursuit of interests by the management and relevant stakeholders; based on the opportunity factor, it is mainly caused by the excessive concentration of equity and the failure of internal control Based on the need factors, mainly the need of financing and avoiding compulsory delisting; based on the exposure factors, mainly the possibility of exposure and low cost after exposure.<br>