欺诈上市过程中的财务造假与防范——以万福生科为例  

Fraudulent listing process-Financial Fraud and its Prevention:Example of Wanfu Biotechnology

作　　者：黄文凤[1] 

机构地区：[1]中南财经政法大学会计学院

出　　处：《中国注册会计师》2013年第11期116-120,3,共5页The Chinese Certified Public Accountant

摘　　要：随着上市竞争的加剧,在实务中,企业进行欺诈上市的案件也不断出现。2009年云南绿大地欺诈上市案成为中小板欺诈上市第一案,2013年万福生科欺诈上市成为创业板欺诈上市第一案。欺诈上市作为一种性质严重的造假行为,不仅严重扰乱了资本市场秩序,而且也影响到社会对上市企业的信心。为了有效识别与防范欺诈上市行为,本文在分析万福生科欺诈上市过程中主要财务造假手段的基础上,提出了应对措施。Along with intensifying listing competition,there are also increasingly more fraudulent listing cases surfacing.In 2009,Yunnan Green-Land Biological Technology Co.,Ltd became the first to commit fraudulent listing crimes in SME Board,and in 2013,Wanfu Biotechnology Agricultural Development Co.LTD became the first to commit fraud crimes in Growth Enterprise market.Fraudulent listing is a serious offense with multiple consequences.Not only does fraud disturb the capital market order,but it also diminishes public confidence on listed enterprises.To timely identify and prevent fraudulent listings,this article uses the analysis of financial fraud of Wanfu Biotechnology and proposes relevant measures.

关 键 词：欺诈上市 造假行为 应对措施 

分 类 号：F832.51[经济管理—金融学] F275