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从银广夏财务造假案件,到绿大地事件,再到万福生科财务造假事件,这一系列的造假财务造假在证券市场是司空见惯。这些财务造假案件带给人们的是对证券市场的失望,更有人认为这些只是证券市场暴露出的一小部分,没有披露出来的财务造假不在少数。虚假的会计信息,严重影响了股票的真实价值和价格,阻碍了证券市场的有序性和高效性,不能促进资源的优化配置,重挫了投资者的信心。所以,国内的证券市场有待于建立诚信体制,重建投资者的信心。本文根据农业上市公司财务造假事件——万福生科事件,阐述了财务造假的原因,并以此提出财务造假的策略。
From the financial fraud cases in Guangshang, to the Green Earth Incident and then to the financial fraud incident in Wanfu Health, this series of counterfeit financial frauds is common in the securities market. These financial fraud cases bring disappointment to the securities market. Some people even think these are only a small part of the securities market. Financial frauds that are not disclosed are numerous. False accounting information has seriously affected the true value and price of the stock, hindered the orderliness and efficiency of the stock market, failed to promote the optimal allocation of resources and frustrated investors’ confidence. Therefore, the domestic stock market needs to establish a credit system and rebuild investors’ confidence. This article based on the financial fraud incident of agricultural listed companies - Wan Fu Shengke incident, elaborated the reason of financial fraud, and put forward the strategy of financial fraud.