企业财务造假问题分析—以万福生科为例摘要财务造假问题在历年以来层出不穷，伴随着我国对外开放程度的不断加大，让我国经济发展得以快速向前。财务造假问题不仅造成了对国家经济的破坏，对市场秩序造成的不良影响，以及对公众利益的损失。由于企业财务的造假，会导致市场的恐慌，从而影响证券市场的健康发展，如今，经济在飞速发展，会计环境也在不断变化，我们还在不断地完善着会计制度，但一些个人及公司利用自身的优势，发生财务造假行为，财务造假是一种蓄意的做法，为得到一些利益而采用欺骗的手段，对于企业来说，财务就好比是一个企业的“粮库”，一旦出现了财务问题，就会使企业发展缓慢，所以说财务诚信问题对资本市场的健康发展起着至关重要的作用，社会经济是关系到我们每一个人的工作与生活。由于某些企业不遵守诚信，导致财务造假现象日益严峻。造假现象对大众和市场都带来了严重的危害，使经济市场不能持续良性发展。“万福生科”财务造假的损失较大，投资者因此也受到巨大的损失，同时也为世人上了强烈的一课，起到以点概面的作用，让人们对财务造假危害有所了解的时候，也开始关注财务造假的表现手法，挖掘企业财务造假的原因，并探索治理企业财务造假的途径。本文将以万福生科为例，将理论与实际结合，对万福生科财务造假事件进行简要回顾，并对其财务造假手段和动机进行分析,最后提出相关的杜绝财务造假的建议及防范措施，财务造假行为给社会及会计行业造成了不良风气的影响，所以对于此问题我们必须重视并加以防范。关键词：万福生科；财务造假；问题分析AnalysisontheproblemofFinancialfalsificationinEnterprises-takingWanfuShengkeasanexampleAbstractTheproblemoffinancialfraudhasemergedinthepastfewyears.WiththecontinuousincreaseofChina'sopeninguptotheoutsideworld,China'seconomicdevelopmenthasbeenabletomoveforwardquickly.Theproblemoffinancialfraudnotonlydamagesthenationaleconomy,encroachesonthemarketorder,butalsodamagestheinterestsofthepublic.Asthefinancialfraudofenterpriseswillleadtothepanicofthemarket,therebyaffectingthehealthydevelopmentofthesecuritiesmarket,nowadays,theeconomyisdevelopingrapidly,theaccountingenvironmentisalsochanging,andwearestillconstantlyimprovingtheaccountingsystem.Butsomeindividualsandcompaniestakeadvantageoftheirownadvantagestotakeadvantageoffinancialfraud,whichisadeliberatepractice.Toenterprises,financeislikea"graindepot"inordertoobtainsomebenefits.Oncefinancialproblemsarise,thedevelopmentofenterpriseswillbeslow.Therefore,theissueoffinancialintegrityplaysavitalroleinthehealthydevelopmentofthecapitalmarket,socialeconomyisrelatedtotheworkandlifeofeachofus.Duetothelackofintegrityinsomeenterprises,thephenomenonoffinancialfraudisbecomingmoreandmoreserious.Counterfeitinghasbroughtseriousharmtothepublicandthemarket,anddisturbedthesustainedandstabledevelopmentofthenationaleconomy.Thefinancialfraudlossof"WanfuShengke"ishuge,whichhasbroughthugelossestoinvestors,andatthesametime,ithasalsobroughtabouthugelossestoinvestors.Helearnedastronglessonfortheworld,playedageneralroleinapoint,letpeopleseeclearlytheharmoffinancialfraud,butalsobegantoexplorethemeansoffinancialfraud,excavatingthecausesoffinancialfraudinenterprises.Andexplorethemanagementofenterprisefinancialfraudways.ThisarticlewilltakeWanfuShengkeasanexample,combinetheorywithpractice,brieflyreviewthefinancialfraudincident,andanalyzeitsfinancialfraudmethodandintention,finallyproposetherelevantsuggestionsandpreventivemeasurestopreventthefinancialfraud,andmakeabriefreviewofthefinancialfraudincidentofWanfusheng,andanalyzeitsfinancialfraudmethodandintention,andfinallyraisetherelevantsuggestionsandpreventiv...
