上市公司财务舞弊案例研究

上市公司财务舞弊是公司主体有目的、有计划、有组织的行为，财务舞弊对社会反响非常恶劣，会使得投资者和社会公众对我国资本市场的失去信任，丧失信心，对于我们投资者而言，怎样简单快捷方便的发现一个上市公司是否存在财务舞弊现象，这是我们比较关注的问题。所以，我们广大社会群众在决定是否对一个公司投资时，运用辨析财务舞弊的的思路与方法，提高辨别上市公司财务舞弊的识破率。如此，财务舞弊的成本也会相对提升，想要舞弊的人和团队也会产生畏惧心理，直达上市公司财务舞弊的源头，对我国资本市场的健康、有序发展具有里程碑式意义。
本文先总体研究财务舞弊现象发生的根源，再通过以微见著的方法，分析一个经典的财务舞弊案例，在此基础上，我们选中了万福生科财务舞弊作为我们“微”的代表，因为该公司涉及面较广，财务舞弊也比较全面是一个很经典的案例。我们通过对各种理论、文献、案例的研究，对万福生科财务舞弊案例进行了详细描述，我们研究了一个公司财务舞弊会对其财务报表会有什么样的影响，深入分析了一个公司财务舞弊的可能原因以及他们怎样进行财务舞弊，我们对上述研究进行总结，最后提出了防范上市公司财务舞弊的有效措施。

关键词：财务舞弊，舞弊动机，舞弊手段。

 
 
Study on the financial fraud of quoted companies
Abstract: The financial fraud of the listed companies is the purpose, the planned and organized behavior of the company's main body. The financial fraud is very bad to the society. It will make the investors and the public lose confidence in the capital market of our country and lose confidence. For our investors, how to find a listed company simply and quickly and conveniently There is no financial fraud. This is our concern. Therefore, when the masses of our society decide whether to invest in a company, we can use the ideas and methods to differentiate and analyze the financial frauds, so as to improve the identification rate of the financial fraud of the listed companies. In this way, the cost of financial fraud will also be improved relatively, and the people and teams who want to cheat will also produce the fear of fear, and go directly to the source of the financial fraud of the listed companies. It has a milestone significance to the healthy and orderly development of the capital market in China.
This article first studies the root of the financial fraudulent phenomenon, and then analyzes a classic case of financial fraud by means of a slight view. On this basis, we have selected the financial fraud of the Wanfu Department of finance as our "micro" representative, because the company involves a wide range, and the financial fraud is more comprehensive. A case of the canon. Through a variety of theories, literature and case studies, we describe the financial frauds in the Wanfu Department of Finance in detail. We have studied what the financial frauds of a company will have on their financial statements, and analyze the possible causes of a company's financial fraud and how they do financial fraud. Finally, we put forward effective measures to prevent financial fraud of listed companies.

Keywords：Financial fraud, Fraudulent motivation, Fraudulent means

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