本篇论文目录导航：
【题目】万福生科财务造假案的成因探析
【第一章】万福生科财务造假案例研究导论
【第二章】财务报告造假相关理论概述
【第三章】万福生科财务报告造假案分析
【第四章】我国上市公司财务造假案频发的原因分析
【第五章】加强我国治理财务报告造假的对策
【结论/参考文献】中国财务报告造假预防研究结论与参考文献
摘 要
本文基于万福生科财务造假案进行分析研究。本论文共分六个章节，主要阐述以下内容：第一章导论，介绍本文研究的背景意义及国内外研究现状；第二章介绍了财务报告及财务报告造假的含义、财务造假的几种表现、财务报告造假的特点及影响；第三章对万福生科财务造假案的发展背景、财务造假产生的原因、特点以及对市场的影响，进行综合的分析，认为万福生科财务造假案件的发生实属必然，集中的股权结构、形同虚设的内部控制、中介机构与地方政府的推波助澜，使得又一个惊天造假大案的产生，对我国本已岌岌可危的证券市场又是狠狠的沉重一击，但万福生科造假案例中先行赔付投资者的模式，可谓是证券市场上的一个重要标志点，我国证券市场在今后可以此为起点探索完善中小投资者的保护新模式，让造假者们不再敢肆意妄为，这为完善规范我国证券市场的法律制度、实施方案、执行措施提供了宝贵的经验；第四章在分析万福生科财务造假案例后，对我国资本市场产生该现象的原因做更深层次的剖析，从内部原因以及外部环境因素两个角度分别来反思资本市场现今高频率发生财务造假的原因，认为从造假企业内部来看，股权过分集中，内控形同虚设，从外部因素角度来说则主要在于中国资本市场监督部门薄弱、中介机构为占领市场，“包工头”模式的流水操作以及政府部门作为幕后推手；第五章则是建立在对资本市场为何层出不穷发生类似案例的反思上的到些许启示，要加强财务人员准入源头的监管，加强保护中小投资者的利益，加强连带责任的惩处力度，健全企业内控制度，强化中介机构服务质量，完善地方政府监督；最后一章节针对本文的论点进行总结，在综合阐述了以上理论及案例分析之后，围绕核心问题，从多个角度对未来的资本市场进行展望：如何从根本上防范企业财务造假，如何基于保护投资者利益不受侵害提出自己的观点和看法。这对于从根本上治理公司财务造假具有重要的意义。
关键词：会计信息失真；财务报告造假；会计准则；IPO 造假
ABSTRACT
This thesis is based on the analysis and research of financial fraud case ofWanFu ShengKe （WFSK）， consisting of six chapters. The main content of eachchapter is: The first chapter is Introduction part, introducing the research background,significance and the research situation at home and abroad of of the thesis. Thesecond chapter gives definition of financial statements and false financial reporting,and lists the results, features and influences of financial fraud. The third chaptermakes a comprehensive analysis of the development background, causes, featuresand impacts on the market of the WFSK financial fraud. It is concluded that theoccurrence of that is inevitable, as a result of concentrated ownership structure,useless internal control, and push from intermediary agencies and local government.
The recurrence of another astounding financial fraud makes a heavy blow on thealready precarious Chinese security market. However, the advance compensationmode for investors of WFSK financial fraud forms an important flag of the currentsecurity market, which will lead Chinese security market to explore the protectionsystem for medium and small investors. As a result, the misdeed of financialcounterfeiters will be stopped and the system will provide valuable experience forthe improvement of legal system, implementation program and measures of Chinesesecurity market.
The fourth chapter makes a deep analysis of causes of the occurrence of WFSKfinancial fraud in Chinese capital market, and gives a detailed explanation of thefrequent occurrence of financial fraud in capital market. From the viewpoint ofinternal structure of the fraud enterprise, it is mainly caused by the excessiveconcentration of ownership and nearly useless internal control. From the perspectiveof external factors,the main reason is caused by the weakness of the supervisoryauthority of Chinese capital market, resulting in the occupation of intermediaryagencies and jointly push from contractor-alike and pipeline-style operatingmechanism and local government.
The fifth chapter proposes the insights bases on the reflection of continuous similarfinancial fraud cases in the capital market. It is suggested that: the supervision offinancial staff should be enhanced; the benefits protection of medium and smallinvestors should be strengthened; the punishment of jointly liability should beelevated; promote internal control of the enterprise; improve the service quality ofthe intermediary agencies; perfect the supervision of local government. The lastchapter is the conclusion part of the thesis. After the comprehensive research oftheory explanation and case analysis, on the center of the key problem, the authorproposes some prospects for the future capital market form different sides. Herpersonal view of precaution of enterprise financial fraud and protection of investorsbenefits is embodied in this chapter. It is believed that this thesis is of greatsignificance to the fundamental governance of enterprise financial fraud.
Key words: accounting information distortion; financial reporting fraud; accountingstandard; IPO fraud
目 录
第 1 章 导论
1.1 选题的背景和意义
1.1.1 论文选题的意义
1.2 国内外研究现状
1.2.1 国外研究现状
1.2.2 国内研究现状
1.2.3 国内外研究现状小结
1.3 本文的研究思路和研究方法
第 2 章 相关理论概述
2.1 财务报告与财务报告造假的含义
2.1.1 财务报告的含义
2.1.2 财务报告造假的含义
2.2 财务报告造假的特点
2.3 财务报告造假的表现
2.3.1 会计凭证的造假--会计信息虚假之根源
2.3.2 会计账簿造假
2.3.3 财务报告造假
2.3.4 审计报告造假
2.4 财务报告造假产生的危害及影响
第 3 章 万福生科财务报告造假案分析
3.1 万福生科简介
3.2 万福生科财务报告造假案概述
3.3 万福生科财务报告造假案的特点
3.4 万福生科财务报告造假案的影响
第 4 章 我国上市公司财务造假案频发的原因分析-基于万福生科财务报告造假案的反思
4.1 企业内部动因分析
4.1.1 谋求企业自身利益--内部动因之根本
4.1.2 公司控制环境薄弱
4.1.3 成本和收益的比较
4.2 外部环境分析
4.2.1 “中国式”上市，提供客观机会
4.2.2 IPO 市场不完善，中介机构服务质量差
4.2.3 政府部门为企业财务造假开通关卡
第 5 章 加强我国治理财务报告造假的对策
5.1 加强会计市场的管理职能
5.2 加强中小投资者的投资意识
5.3 加强对财务造假行为的惩处力度
5.4 加强内控制度的执行，完善公司治理结构
5.5 提高中介机构的服务质量
5.6 完善地方政府监督体系
第 6 章 结论与展望
6.1 结论
6.2 展望
致 谢
参考文献
