【正文】 規(guī)定公司、企業(yè)必須根據(jù)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)，按照國家統(tǒng)一的會(huì)計(jì)制度的規(guī)定確認(rèn)、計(jì)量和記錄資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用、成本和利潤?！稌?huì)計(jì)法》包括總則，會(huì)計(jì)核算，公司、企業(yè)會(huì)計(jì)核算的特別規(guī)定，會(huì)計(jì)監(jiān)督，會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員，法律責(zé)任，附則。狹義的會(huì)計(jì)法是指在1985年第六屆全國人大常委會(huì)第九次會(huì)議上通過的，后經(jīng)1993年修正、1999年修訂的《中華人民共和國會(huì)計(jì)法》。會(huì)計(jì)關(guān)系是指會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員在辦理會(huì)計(jì)事務(wù)過程中以及國家在管理會(huì)計(jì)工作中所發(fā)生的經(jīng)濟(jì)關(guān)系。所以本文選取萬福生科公司財(cái)務(wù)造假案例具有一定的代表性，對(duì)會(huì)計(jì)從業(yè)人員的職業(yè)道德建設(shè)具有重要意義。萬福生科公司作為我國創(chuàng)業(yè)板財(cái)務(wù)造假第一股，在上市前后均發(fā)生了一系列的財(cái)務(wù)造假行為并且財(cái)務(wù)造假涉及的金額、采用手段以及影響范圍都比較大，并且涉及到上市公司、保薦機(jī)構(gòu)和會(huì)計(jì)事務(wù)所三大主體。我國創(chuàng)業(yè)板是在2009年登陸證券市場，應(yīng)該在制度上借鑒已有的經(jīng)驗(yàn)，防止財(cái)務(wù)造假行為的發(fā)生。各市場主體交易是需要合規(guī)的財(cái)務(wù)信息這個(gè)重要媒介的，因此財(cái)務(wù)信息的質(zhì)量決定著資本市場的效率。Control。s economy, enterprise driven by economic interests, to maximize their economic interests and take various measures, even illegal means to practise fraud, accounting fraud is superiors and false information to deceive users, resulting in scientific judgment and decided not to meet, resulting in user errors and economic loss decision but, for the normal social and economic order, reasonable allocation of economic resources will adversely , Wanfu Biotechnology(Hunan)Agricultural Department of financial fraud cases occurred in the China financial experts on financial supervision system Chinese scholars behind the financial fraud incidents have exposed financial personnel occupation moral decline and other issues, the industry has been calling for the remodeling of occupation moral system of financial personnel, improve financial supervision and internal control Words:Financial fraud。2012年發(fā)生在中國的萬福生科財(cái)務(wù)造假事件引發(fā)了業(yè)界和財(cái)務(wù)專家、學(xué)者對(duì)中國財(cái)務(wù)監(jiān)管制度的思考，這起財(cái)務(wù)造假事件的背后也曝露出財(cái)務(wù)人員職業(yè)道德下滑等問題，業(yè)界也一直呼喚重塑財(cái)務(wù)人員職業(yè)道德體系，完善財(cái)務(wù)監(jiān)管和內(nèi)部控制體系。第一篇：經(jīng)濟(jì)法論文經(jīng)濟(jì)法論文專業(yè)：金融學(xué) 班級(jí)：金融 學(xué)號(hào)： 姓名：指導(dǎo)教師：郭子禾二〇一七年四月大學(xué)本科生經(jīng)濟(jì)法論文論“萬福生科”財(cái)務(wù)造假的職業(yè)道德建設(shè)On construction of professional ethics of financial fraud of WanfuBiotechnology專業(yè)：金融學(xué) 班級(jí)： 學(xué)號(hào)： 姓名：指導(dǎo)教師：2017年04月(Hunan)Agricultural Development Co., 要隨著我國經(jīng)濟(jì)的增長，企業(yè)在經(jīng)濟(jì)利益驅(qū)動(dòng)下，為實(shí)現(xiàn)自身的經(jīng)濟(jì)利益最大化而采取各種措施，甚者以不法手段弄虛作假，欺上瞞下。會(huì)計(jì)造假就是以虛假信息蒙騙信息使用者，致使作出不科學(xué)合宜的判斷與決定，從而造成使用者決策失誤與經(jīng)濟(jì)損失，而其對(duì)于社會(huì)經(jīng)濟(jì)秩序的正常進(jìn)行、社會(huì)經(jīng)濟(jì)資源的合理配置也會(huì)造成不利影響。關(guān)鍵詞：財(cái)務(wù)造假；監(jiān)管；控制；職業(yè)道德Abstract With the growth of China39。Supervision。Professional ethics目錄引言..................................................................................................................................................1 第一章 會(huì)計(jì)法律制度.....................................................................................................................2 ........................................................................................................................2 ............................................................................................................................2 ................................................................................................................................2 、企業(yè)會(huì)計(jì)核算的特別規(guī)定....................................................................................2 ....................................................................................................................3 ............................................................................3 第二章 會(huì)計(jì)財(cái)務(wù)造假.....................................................................................................................3 ........................................................................................................3 ........................................................................................................3 ........................................................................................................3 第三章 萬福生科財(cái)務(wù)造假案例分析.............................................................................................4 ............................................................................................................4 ............................................................................................................................4 ....................................................................................................................4 ............................................................................................4 第四章 會(huì)計(jì)職業(yè)道德缺失原因分析.............................................................................................5 ................................................................................................................5 ............................................................................................................5 ....................................................................................................5 ........................................................................................................................6 ............................................................................................6 總 結(jié)................................................................