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1、英文摘要Subject：AStudyonfinancialfraudcaseofwanfushengkeandthecountermeasuresSpeciality：MPAccName：ShiYang(signature)1Instructor：DongChunshi(signature)1AbstractThedevelopmentofChina’scapitalmarkethasbeen20yearshistory,financialfraudoccurredfrequently,whichfiercelydiscouragedinvestors,ruinedthen
2、ormalorderofthemarketingeconomyandbrokethefairnessofthefinancemarket.AfterShanxiZhendongPharmaceuticalCo.,Ltd,WanfuShengkebranch“thedeepprocessingofricestocks”sitontheagriculturalproductprocessingindustry.AsthesecondcondemnedlistedcompaniesonGEMfromSZSE.Wanfushengkeisknowasthefirststockoff
3、inancialfraudonGEM.ThefinancialfraudofWanfuShengkehasinvolvedinawiderange,notonlyinvolvesitself,butalsotheaccountingfirm,thesponsorinstitutionandsoon.Addtothecomplexfinancialfraudmeasuresandthehugeamountofmoney,Ithascertainrepresentative.Afterabriefdescriptionabouttheconceptoffinancialfrau
4、dandthefraudmotivation,wecanidentifythefinancialfraudmeasures,whichcanhelpalerttherelevantinvestor,Italsohasanirreplaceableroleinmaintainingthehealthydevelopmentofthesecuritiesmarket.Thispaperadoptstheresearchmethodofcombiningtheorywithpracticeandcombiningqualitataiveanalysiswithquantitati
5、veanalysis.First,describetheWanfuShengkefinancialfraudindetail,andthen,usingtheknowledgeofaccountingandfinancialmanagementknowledgetosummarizeandcalculate2008-2012financialaccountingreport,financialindicatorsofthecompany.Thenmakeareasonableanalysis.summarizethemethodsinvolvedinfinancialfra
6、udandtheinfluenceoffinancialindicators.Thenextpartoftheanalysisoftheeventsleadingtothemotivesandconductin-depthanalysisofthemajorinternalandexternalfactorsintoitsownproblemsintwoparts.Finally,Accordingtothecaseoffraud,therelevantagencieslikeintermediaryorganandregulatorshavetothinkaboutthi
7、simportantevent,andintermediariestotakeappropriatemeasurestoresolveandimprove,tocreateahealthfulinvestmentenvironmentforthemajorityofinvestors.Keywords:Wanfushengke,Financialfraud,Accountingreport,RiskfactorsThesis:AppliedresearchIII目录目录第一章绪论..................
