题目上市公司会计信息披露问题探讨—以“万福生科”为例摘要会计信息是众多投资者们了解上市公司经营状况的重要资料，其真实可靠性对信息使用者来说意义重大。但是，随着我国证券市场的迅速发展，涉及信息披露的违规事件也在不断发生，不仅使众多投资者损失重大，也对资本市场健康发展产生不利影响。本文主要结合“万福生科造假案”来对上市公司会计信息披露过程中所表现的缺乏真实性、完整性，具有滞后性、随意性等问题进行分析，探讨导致问题出现的原因。如：利益诱惑所致，会计制度建设不完善、惩处力度较小等。同时针对这些问题，提出加大违规处罚力度建设科学配套会计体系、完善上市公司的内部治理结构等具有针对性的解决措施。希望可以保护投资者利益，提升会计信息披露的质量，使股票市场正常有序运行。关键字：万福生科；会计信息；造假；披露AbstractAccountinginformationhasbecomeanimportantindicatorforinvestorstogetapubliccompany'sstateofoperation,whichmakesitsauthenticitysomeaningfulforthoseinformationusers.However,theirregularitiesinvolvinginformationdisclosearisecontinuously,withtherapiddevelopmentofChinesesecuritymarket.Anditnotonlycausesaheavylosstomostinvestors,butbadlyinfluencethedevelopmentoftheCapitalmarket.BasedonthefinancialfraudofWanfuBiotechnology,thisthesismainlyanalysessuchfactorsleadingtothoseproblemsindisclosingaccountinginformation,includingirreality,imperfection,thehysteretic，andarbitrariness,asinterestsattracting,theimperfectionofaccountingsystem，andlesspunishments.Tosolvethoseproblems,itproposesthatthepunishmentsshouldbesterner,andthereshouldbeascientificaccountingsystem.Inaddition,publiccompanysshouldcompleteitsinteriorgovernancestructure.Throughthoseactions,itisexpectedthattheinterestofinvestorscanbeprotected,andthequalityofaccountinginformationdisclosebebettertoensurethesecuritymarket'sorderlyrunning.Keywords:Wan-fubiotechnology.；Accountinginformation；Cheatingevent；Disclosure目录一、引言.....................................................................................................................1二、会计信息披露的含义.....................................................................................1三、我国上市公司会计信息披露现状.............................................................1四、万福生科造假事件背景简介....................................................................2五、万福生科会计信息披露存在的问题.........................................................3（一）信息披露缺乏真实性........................................................................................3（二）信息披露缺乏完整性........................................................................................4（三）信息披露具有滞后性........................................................................................5（四）信息披露具有随意性........................................................................................5六、导致会计信息披露问题的原因........................................................5（一）会计法律、法规制度建设不完善....................................................................5（二）监管力度不足....................................................................................................6（三）审计部门审计监管力度不足............................................................................6（四）违规成本低廉，惩处力度较小........................................................................6（五）利益诱惑所致........................................
