万福生科财务造假案例研究

发布时间：2018-05-13 00:23

本文选题：财务造假 + 财务造假方法　；参考：《辽宁大学》2015年硕士论文

【摘要】：1990年12月19日,上海证券交易所正式成立,由此展开了中国证券市场的发展序幕。自中国证券市场发展的25年以来,财务造假一直没有脱离我们的视线中,近些年来,恶性的财务造假事例数见不鲜,银广夏、绿大地等都是我们耳熟能详的财务造假案例。而2012年,万福生科财务造假的行为,引起了轩然大波,影响及其恶劣。所以,通过对万福生科财务造假这个案例的分析,探索财务造假的方法,并解析其中的原因,找出贴切的解决方案,不仅仅是对现有的上市公司做出一定的警告,更是能让那些监管部门更好的识别财务造假,还能进一步对投资者的信心和利益做出保障,最终使我国证券市场的制度更加健全和完善。作为创业板财务造假第一只股票,这个事件不仅对我国证券市场产生了极大的冲击,更是对那些投资者造成无法挽回的危害,严重的打击了投资者的信心。对于万福生科财务造假案例,本文首先以万福生科案件为主体,从选题的背景及其研究意义出发,探寻研究的思路及方法;其次对万福生科财务造假案件进一步的描述,对万福生科公司做出简介,分析万福生科的财务状况并回顾整个案件;然后是对这个案例进行分析,通过查找国内外大量文献的基础上,进行财务造假相关理论的阐述,阐述财务造假的概念及方式并且采用了财务造假的GONE理论,并对财务造假的方式进行解析,经过分析数据和报表后,发现万福生科主要造假手法是用虚增预付账款、虚增在建工程、虚增收入和隐瞒了重大交易事项。解析其造假方式之后是对财务造假的原因采取GONE理论进行分析,分析来自公司内部和外界因素的影响;最后根据上述分析出来的一些问题,从GONE理论四个方向来做出建议和对策,以便于日后能对类似的事件做出一定的防范。只要做到完善的预防措施以及采用合理的应对方案和解决办法,就能够提升我国证券市场的安全性,营造出良好的投资氛围,为广大投资者的信心给予鼓舞,为我国证券市场的成长做出保障。
[Abstract]:On December 19, 1990, the Shanghai Stock Exchange was formally established, and the development of China's securities market began. Since the development of China's securities market in 25 years, financial fraud has not been out of our sight, in recent years, the number of malignant financial fraud cases, silver Guangxia, green earth and so on are familiar cases of financial fraud. And in 2012, the financial fraud, caused a huge uproar, the impact and bad. Therefore, through the analysis of the case of financial fraud in Wanfusheng Branch, we explore the methods of financial fraud, and analyze the reasons therefor, and find out the appropriate solution, which is not just a warning to the existing listed companies. It can also make those regulators better identify financial fraud, but also can further protect the confidence and interests of investors, and ultimately make the system of our securities market more sound and perfect. As the first stock of gem financial fraud, this event has not only had a great impact on our securities market, but also caused irreparable harm to those investors, seriously hit the confidence of investors. For the case of financial fraud in Wanfu branch, this paper firstly takes the case as the main body, starting from the background of the topic and its research significance, explores the thought and method of the research, and then further describes the financial fraud case of Wanfusheng branch. To make a brief introduction to the company, analyze the financial situation of the company and review the whole case. Then, the case is analyzed, and on the basis of looking up a lot of literature at home and abroad, the relevant theories of financial fraud are expounded. This paper expounds the concept and method of financial fraud and adopts the GONE theory of financial fraud, and analyzes the way of financial fraud. After analyzing the data and report forms, it is found that the main method of fraud in Wanfusheng Science is to increase the prepaid accounts by false means. False increase in the construction of the project, false increase in income and conceal major transactions. The reason of financial fraud is analyzed by GONE theory, and the influence of internal and external factors is analyzed. Finally, some problems are analyzed according to the above analysis. Suggestions and countermeasures are made from four directions of GONE theory, so as to prevent similar events in the future. As long as perfect preventive measures and reasonable countermeasures and solutions are adopted, the security of China's securities market can be enhanced, a good investment atmosphere can be created, and the confidence of the majority of investors can be encouraged. To ensure the growth of China's securities market.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6

【参考文献】