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万福生科欺诈上市案的剖析与启示 被引量:2

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摘要 随着上市竞争的加剧,实务中企业进行欺诈上市的案件也不断上升。2009年云南绿大地欺诈上市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,不仅严重地扰乱资本市场秩序,而且也将影响到社会对上市企业的信心。为了有效地识别与防范欺诈上市行为,文章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,提出应对措施。
作者 傅国林
出处 《新会计》 2013年第6期25-27,共3页 Modern Accounting
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