万福生科财务造假案例分析研究罗欣宇-河北金融学院.PDFVIP

万福生科财务造假案例分析研究 罗欣宇 摘 要：经济越发展，会计越重要。自资本市场发展以来，频繁出现公司财务造假的情况， 近几年该问题不但未得以根治，反而愈发严重。近年来，从银广夏事件到臭名昭著的绿大地， 上市公司财务造假案屡禁不止，极大地有损中小投资者的利益，严重破坏了资本市场的健康 秩序并极大地影响国民经济的运行。2012 年，“稻米精深加工第一股”的万福生科也承认其 财务造假行为，同之前的财务造假手段相比，万福生科显得更为高深和隐晦，简直是让人难 知鬼难觉，万福生科也因此成功的登上了创业板造假案的榜首，严重损害了公司的名誉。2016 年《长江商报》查看并总结了证监会在2013-2015 年的处罚书：2015 年证监会发放了64 张 判决书，其中与财务造假相关的上市公司有10 家，而这三年中，240 多张处罚书中共有35 家上市公司涉及了财务造假。从上述情况中看出，财务造假有火烧眉毛之势。因此通过对万 福生科财务造假案的分析有利于警示相关部门及人员，同时对建设一个健康正常的资本市场 和国民经济的运行发展有着不可小觑的意义。 本篇论文通过深入分析万福生科财务造假一案，着重从防治财务造假的角度出发，介绍 了万福生科财务造假的动因、手段以及影响，最后对如何防范与治理上市公司财务造假行为 提出了自己的看法和建议，希望能够对提升财务报告质量水平、构建一个良好的资本市场起 到建设性的作用。 关键词：财务造假；万福生科；动因；手段；措施 Abstract ： The more the economy develops, the more important it is.Since the development of the capital market, the frequent financial fraud cases, in recent years, the problem has not only not been cured, but increasingly serious.In recent years, from the Yinguangxia event to the notorious green earth, listed companies financial fraud case repeated, greatly have loss of medium and small investors interests, serious damage to the healthy order of the capital market and greatly affects the operation of the national economy.In 2012, deep processing of rice the first Wanfu life science acknowledges that the financial fraud, compared with the previous financial fraud means, Wanfu graduate is more profound and obscure, is simply to know ghost difficult to sleep, Wanfu graduate so successfully landed on the top of the gem fraud case, serious damage to the reputation of the company.2016 Changjiang Daily View and summarizes the securities will in 2013-2015 punishment book: 2015 the Commission issued 64 a verdict, and the financial fraud of listed company has 10, and the three years, more than 240 punishment Book Total 35 listed companies involved in the financial fake.See from th e above situation, financial f