上市公司会计信息披露问题探讨—以“万福生科”为例

摘 要会计信息是众多投资者们了解上市公司经营状况的重要资料，其真实可靠性对信息使用者来说意义重大。但是，随着我国证券市场的迅速发展，涉及信息披露的违规事件也在不断发生，不仅使众多投资者损失重大，也对资本市场健康发展产生不利影响。本文主要结合“万福生科造假案”来对上市公司会计信息披露过程中所表现的缺乏真实性、完整性，具有滞后性、随意性等问题进行分析，探讨导致问题出现的原因。如：利益诱惑所致，会计制度建设不完善、惩处力度较小等。同时针对这些问题，提出加大违规处罚力度建设科学配套会计体系、完善上市公司的内部治理结构等具有针对性的解决措施。希望可以保护投资者利益，提升会计信息披露的质量，使股票市场正常有序运行。关键字：万福生科；会计信息；造假；披露AbstractAccounting information has become an important indicator for investors to get a public company's state of operation, which makes its authenticity so meaningful for those information users. However, the irregularities involving information disclose arise continuously , with the rapid development of Chinese security market. And it not only causes a heavy loss to most investors, but badly influence the development of the Capital market. Based on the financial fraud of Wanfu Biotechnology, this thesis mainly analyses such factors leading to those problems in disclosing accounting information, including irreality, imperfection, the hysteretic ， and arbitrariness, as interests attracting, the imperfection of accounting system ， and less punishments. To solve those problems, it proposes that the punishments should be sterner, and there should be a scientific accounting system. In addition, public companys should complete its interior governance structure. Through those actions, it is expected that the interest of investors can be protected, and the quality of accounting information disclose be better to ensure the security market's orderly running.Keywords: Wan-...