上市公司财务报表造假分析

上市公司财务报表造假分析

——以万福生科为例

摘要：随着现代市场经济的发展，企业之间的竞争日趋激烈，为了谋求生存、发展，追求企业价值最大化，讲求经营管理的有效性，需要通过财务报告的计算、比较与综合分析后正确评估企业财务状况的优劣，从而判断企业发展的前景。然而我国当前一些上市公司为了达到企业高层经济和政治的目的，利用一些不合法的会计手段对企业的财务报表进行造假，造成财务信息失真，不但损害了国家和广大投资者的利益，而且随着这种现象愈演愈烈，对我国证券市场的稳定构成了巨大的威胁。同时由于财务报表造假，对企业自身形象造成损失，导致企业的生存面临风险。本文通过对上市公司万福生科财务报表造假的手段进行分析，剖析其操纵会计信息的动机，从而提出了治理上市公司财务报表造假行为的建议。

关键词：虚构交易；财务报表；万福生科

The Listed Company Financial Statements Fraud Analysis—For Wan Fu Biotechnology as an example

Abstract:Along with the modern market economy development, between enterprise's competition is day by day intense, in order to seek the survival, the development, pursues the enterprise value maximization , emphasizes the management and operation the validity, this needs the information which obtains through the analysis financial report, after computation, comparison and generalized analysis correct appraisal enterprise finance condition merits, thus judgment enterprise's prospects for development. However our country current some to be listed in order to achieve the enterprise high-level economy and the political objective, use some illegal accountant the method to carry on to enterprise's financial report form create a false impression, create the financial information to distort, not only has harmed national and the general investor's benefit, moreover is increasingly fierce along with this kind of phenomenon, posed the huge threat stably to our country stock market. Meanwhile the financial report form creates a poor impression, causes the losses to enterprise own image, causes the enterprise the survival faced with the risk. This article through the method to be listed Wan Fu Biotechnology which the branch finance report form creates a false impression to carry on the analysis, analyzes it to operate the accounting information the motive, thus proposed the government to be listed finance report form creates a poor impression the behavior the suggestion.

Key Words：Fictitious Sale; Financial Statement; Wan Fu Biotechnology

目录

1 绪论............................................. 错误！未定义书签。

1.1 研究背景及意义............................... 错误！未定义书签。

1.2 研究内容及方法............................... 错误！未定义书签。

2 文献综述......................................... 错误！未定义书签。

2.1 相关概念..................................... 错误！未定义书签。

2.1.1 财务报表造假........................... 错误！未定义书签。

2.1.2 虚构交易事实........................... 错误！未定义书签。

2.2 相关文献..................................... 错误！未定义书签。

3 万福生科财务造假分析............................. 错误！未定义书签。

3.1 万福生科财务造假简介......................... 错误！未定义书签。

3.2 万福生科财务造假手段分析..................... 错误！未定义书签。

3.3 万福生科造假动机分析 (12)

3.3.1 考核经营业绩的需要 (12)

3.3.2 发行股票的需要 (12)

3.3.3 维持上市资格的需要 (12)

4 研究结论及建议 (14)

4.1 研究结论 (14)

4.2 研究建议 (14)

4.2.1 完善公司内部治理 (14)

4.2.2 加强惩罚力度 (14)

4.2.3 加强对会计师事务所及保荐机构的规范 (15)

4.2.4 加强公众监督 (15)

致谢 (16)

参考文献 (17)