1/20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TheListedCompanyFinancialStatementsFraudAnalysis—ForWanFuBiotechnologyasanexampleAbstract:Alongwiththemodernmarketeconomydevelopment,betweenenterprise'scompetitionisdaybydayintense,inordertoseekthesurvival,thedevelopment,pursuestheenterprisevaluemaximization,emphasizesthemanagementandoperationthevalidity,thisneedstheinformationwhichobtainsthroughtheanalysisfinancialreport,aftercomputation,comparisonandgeneralizedanalysiscorrectappraisalenterprisefinanceconditionmerits,thusjudgmententerprise'sprospectsfordevelopment.Howeverourcountrycurrentsometobelistedinordertoachievetheenterprisehigh-leveleconomyandthepoliticalobjective,usesomeillegalaccountantthemethodtocarryontoenterprise'sfinancialreportformcreateafalseimpression,createthefinancialinformationtodistort,notonlyhasharmednationalandthegeneralinvestor'sbenefit,moreoverisincreasinglyfiercealongwiththiskindofphenomenon,posedthehugethreatstablytoourcountrystockmarket.Meanwhilethefinancialreportformcreatesapoorimpression,causesthelossestoenterpriseownimage,causestheenterprisethesurvivalfacedwiththerisk.ThisarticlethroughthemethodtobelistedWanFuBiotechnologywhichthebranchfinancereportformcreatesafalseimpressiontocarryontheanalysis,analyzesittooperatetheaccountinginformationthemotive,thusproposedthegovernmenttobelistedfinancereportformcreatesapoorimpressionthebehaviorthesuggestion.KeyWords：FictitiousSale;FinancialStatement;WanFuBiotechnology2/20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.........................................123.3.1考核经营业绩的需要.....................................123.3.2发行股票的需要.........................................123.3.3维持上市资格的需要.....................................124研究结论及建议...................................................144.1研究结论.....................................................144.2研究建议.....................................................144.2.1完善公司内部治理........
