企业财务造假问题分析以万福生科为例

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Analysis on the problem of Financial falsification in Enterprises-takingWanfuShengke as an exampleAbstractThe problem of financial fraud has emerged in the past few years. With the continuous increase of China's opening up to the outside world, China's economic development has been able to move forward quickly. The problem of financial fraud not only damages the national economy, encroaches on the market order, but also damages the interests of the public. As the financial fraud of enterprises will lead to the panic of the market, thereby affecting the healthy development of the securities market, nowadays, the economy is developing rapidly, the accounting environment is also changing, and we are still constantly improving the accounting system. But some individuals and companies take advantage of their own advantages to take advantage of financial fraud, which is a deliberate practice. To enterprises, finance is like a "grain depot" in order to obtain some benefits. Once financial problems arise, the development of enterprises will be slow. Therefore, the issue of financial integrity plays a vital role in the healthy development of the capital market, social economy is related to the work and life of each of us. Due to the lack of integrity in some enterprises, the phenomenon of financial fraud is becoming more and more serious. Counterfeiting has brought serious harm to the public and the market, and disturbed the sustained and stable development of the national economy. The financial fraud loss of "Wanfu Shengke" is huge, which has brought huge losses to investors, and at the same time, it has also brought about huge losses to investors. He learned a strong lesson for the world, played a general role in a point, let people see clearly the harm of financial fraud, but also began to explore the means of financial fraud, excavating the causes of financial fraud in enterprises. And explore the management of enterprise financial fraud ways.This article will take Wanfu Shengke as an example, combine theory with practice, briefly review the financial fraud incident, and analyze its financial fraud method and intention, finally propose the relevant suggestions and preventive measures to prevent the financial fraud, and make a brief review of the financial fraud incident of Wanfusheng, and analyze its financial fraud method and intention, and finally raise the relevant suggestions and preventive measures to prevent the financial fraud. The impact of financial fraud on the social and accounting industry is very bad, so we must pay attention to this problem and take precautions against it.Key words: Vientiane family ; financial fraud; analysis of problems目录引言 ................................................................................................................................... 1财务造假的基本理论 ........................................................................................................1.1财务造假的概念 ........................................................................................................1.2 财务造假的特点 ....................................................................................................... 2万福生科财务造假的案例介绍 ........................................................................................2.1万福生科财务造假简要概况 ....................................................................................2.1.1万福生科企业的简介 ........................................................................................2.1.2万福生科财务造假问题回顾 ............................................................................2.2万福生科财务造假的基本手段 ................................................................................2.2.1虚构客户和合同 ................................................................................................2.2.2虚增预付账款 ....................................................................................................2.2.3虚增资产 ............................................................................................................2.2.4虚增利润 ............................................................................................................ 3万福生科公司财务造假案例的分析 ................................................................................3.1万福生科财务造假的动机 ........................................................................................3.1.1公司内部因素 ....................................................................................................3.1.2中介机构未尽职尽责 ........................................................................................3.1.3地方政府政绩偏好 ............................................................................................3.2财务造假造成的危害 ................................................................................................3.2.1对企业本身的危害 ............................................................................................3.2.2对投资者的危害 ................................................................................................3.2.3对相关机构的危害 ............................................................................................3.2.4从社会角度上来看的危害 ................................................................................ 4杜绝企业财务造假的措施 ................................................................................................4.1健全现代企业制度 ....................................................................................................4.2建立健全内部控制机制 ............................................................................................4.2.1提高公司治理和内部控制的有效性 ................................................................4.2.2完善注册会计师审计 ........................................................................................。