GONE 理论视角下网络会计舞弊案例分析及其控制------阿里巴巴集团摘要伴随着科学技术热浪的涌现，互联网形态也在不断进步和发展，互联网已经深度融合到传统行业之中，传统的手工会计已经在慢慢消逝，取而代之的网络会计正在迅猛发展。但是新的网络环境的出现，同时也伴随着会计舞弊行为一些新特征的显现，给社会经济发展造成了危害。阿里巴巴集团是国内应用网络会计最为典型的公司，本文从 GONE 理论出发以阿里巴巴集团为例全面分析网络会计舞弊的贪婪、需要、机会和暴露因素，进而推出建立网络会计舞弊的防御战线，推行法务会计，加大网络会计舞弊的控制力度。关键词：GONE 理论；网络会计；阿里巴巴集团；控制AbstractWith the emergence of science and technology heatwaves, the form of the Internet is also continuously advancing and developing. The Internet has been deeply integrated into the traditional industries. The traditional manual accounting is slowly disappearing, and network accounting has been rapidly developing. However, the emergence of a new network environment is also accompanied by the appearance of some new features of accounting fraud, which has caused damage to social and economic development. Alibaba Group is the most typical company in the application of Internet accounting in China. This article starts from the GONE theory and uses the Alibaba Group as an example to analyze the greed, needs, opportunities, and exposure factors of online accounting fraud, and then puts forward a defensive front to establish online accounting fraud. Forensic accounting, increasing the control of online accounting fraud.Keywords : GONE Theory； Network Accounting； Alibaba Group； Control 目录一、GONE 理论以及网络会计.............................................................................1（一）GONE 理论..........................................................................................11.GONE 理论概念.....................................................
