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进展，企业之间的竞争日趋激烈，为了谋求生存进展,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，从而推断企业进展的前景.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阔投资者的利益,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 exampleAbstract： 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 rep...
