万福生科财务造假案的理论与实践研究

摘 要 在我国资本市场发展的 20 多年来,由于各种原因导致财务造假问题从未停止,而且有愈演愈烈势头。前有主板臭名昭着的银广夏,近有中小板情节恶劣的绿大地,2012年,顶着稻米精深加工第一股光环的万福生科(300268)承认财务造假,成为创业板造假第一股。万福生科因涉
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  摘 要

  在我国资本市场发展的 20 多年来,由于各种原因导致财务造假问题从未停止,而且有愈演愈烈势头。前有主板臭名昭着的银广夏,近有中小板情节恶劣的绿大地,2012年,顶着“稻米精深加工第一股”光环的“万福生科”(300268)承认财务造假,成为创业板造假第一股。万福生科因涉嫌财务造假而被紧急叫停,万福生科事件产生了极其恶劣影响,它严重影响股民对证券股票市场的态度和信心。与以往财务造假相比,万福生科手法更加隐蔽,不易发现。分析研究万福生科的财务造假动因,识别公司整个过程中的财务造假手段,这样有助于对相关部门起到警醒作用,对证券股票市场更加健康、真实的发展具有不可代替的意义。

  对万福生科财务造假案本文综合采用了理论与实践相结合、定性分析与定量分析相结合的研究方法。首先对整个事件过程进行详细介绍;然后运用会计知识与财务管理知识对万福生科近几年的财务报表,财务指标做了详细分析,总结公司财务造假所涉及的方法,包括如何虚增收入,虚增在建工程等。接下来深入分析导致万福生科此次事件发生的动因,主要分为外部因素和公司自身两部分;最后,根据万福生科此次的造假案,引发企业,中介机构以及监管部门做出反思,采取相应的解决措施和改进对策,为广大投资者创建一个良好的投资环境。

  关键词:万福生科;财务造假;防范措施;治理建议

  Abstract

  In the 20 years of China's capital market, financial fraud issue has been there withtime.There was Yin guang xia in motherboard infamous early, small plates green earthadmitted Financial fraud recently. In 2012, with “the first deep processing of rice stocks"honor wanfu shengke (300268) admitted financial fraud, counterfeiting became the firstGEM stocks.wanfu shengke was suspected of being involved in financial fraud and withan emergency stop.As the first financial fraud GEM IPO shares , wanfu shengke event hada very bad influence, which seriously affect the stock market investors on the securitiesattitude and confidence. Compared with the previous financial fraud ,the problems ofwanfu shengke are more subtle and difficult to find. Analysis of its financial fraud motives,identifying the company's financial fraud means throughout the process , which helps alertthe relevant authorities .The analysis plays an irreplaceable significance role in the stockmarket for the healthy development of securities .

  To analyze wanfu shengke financial fraud case , this article uses a combination oftheory and practice and combines qualitative analysis and quantitative analysis methods .First, Describe the entire event process in detail, and then , using the knowledge ofaccounting and financial management knowledge to analyze its financial statements,financial indicators of the company. Then summarize the method involved in financialfraud, including how inflated revenue, fictitious assets. The next part of the analysis of theevents leading to the motives and conduct in-depth analysis of the major internal andexternal factors into its own problems in two parts. Finally,According to the case of fraud,causing companies, regulators and intermediaries to make reflection, to take appropriatemeasures to resolve and improve measures and create a favorable investment environmentfor the majority of investors.

  Key words: wanfu shengke; financial fraud; Preventive measures; Managementrecommendations

  目 录

  第 1 章 绪论

  1.1 选题背景及研究意义

  1.1.1 选题背景

  1.1.2 研究意义

  1.2 研究思路与方法

  1.2.1 研究思路

  1.2.2 研究方法

  1.3 创新点与不足

  第 2 章 文献综述

  2.1 国外文献综述

  2.2 国内文献综述

  小结

  第 3 章 理论基础

  3.1 财务造假概念界定

  3.2 盈余管理的概念界定

  3.3 IPO 财务造假概述

  小结

  第 4 章 万福生科财务造假案例分析

  4.1 万福生科所在行业背景及市场现状分析

  4.1.1 稻米加工行业背景简介

  4.1.2 稻米加工行业市场现状分析

  4.2 万福生科公司简介

  4.2.1 公司概况

  4.2.2 公司主营产品

  4.3 万福生科财务造假事件回顾

  4.4 万福生科财务造假手段

  4.4.1 虚增营业收入

  4.4.2 虚增预付账款

  4.4.3 虚增在建工程

  4.4.4 隐瞒重大事项

  4.5 万福生科财务分析

  4.5.1 财务报表分析

  4.5.2 财务比率分析

  4.5.3 自由现金流量分析

  4.6 万福生科财务造假动因分析

  4.6.1 内部动因

  4.6.2 外部动因

  小结

  第 5 章 万福生科带来的反思

  5.1 公司自身的反思

  5.2 中介机构的反思

  5.3 监管机构的反思

  小结

  第 6 章 结束语

  参考文献

  致谢

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