【正文】 對于經(jīng)濟發(fā)展指標有更大的提高空間，更能實 現(xiàn)可觀的財政收入，對地方政府的績效考核有著不可磨滅的貢獻。所以，當?shù)卣畬τ? 扶持和鼓勵有一定發(fā)展?jié)摿Φ钠髽I(yè)上市的熱情是空前絕后，態(tài)度是十分積極，并 不會重點考慮其是否完全具備上市的前提條件。 (2)公司為了維持財務(wù)穩(wěn)定 投資者普遍傾向于選擇相信財務(wù)狀況穩(wěn)定的上市公司， 因此上市公司總是樂 此不疲地通過各種舞弊手段虛增利潤 ,來展現(xiàn)自己穩(wěn)定的經(jīng)營狀況、巨大的收益 潛力和良好的發(fā)展前景，就是為了增強投資者的信心 ,。而萬福生科 2022 年至 2022 年更正造假數(shù)據(jù)后顯示 兩年虧損僅一年盈利，完全不符合公開發(fā)行股票的條件。 萬福生科造假手段分析 虛增收入 首先我們先分析萬福生科更正前后營業(yè)收入及利潤的對比。 而這些巨大的收入、利潤虛增額，主要是萬福生科通過虛構(gòu)上、下游客戶以 及偽造合同獲得的。具體數(shù)據(jù)如下表 48 所示： 17 更正前 更正后 虛增金額 應(yīng)收賬款 1,290 410 880 預付款項 14,570 10,100 4,470 其他應(yīng)收款 1,287 10,643 9,356 在建工程 18,000 9,960 8,040 單位名稱 主營業(yè)務(wù)收入 （調(diào)整前） 主營業(yè)務(wù)收入 （調(diào)整前） 湘盈糧油經(jīng)營部 1,694 1,694 祁東佳美食品 1,380 223 天津市中意糖果 1,342 119 合計 4,417 2,036 表 48 萬福生科 2022 年中報前五名客戶的營業(yè)收入情況（萬元） 15 虛增資產(chǎn) 萬福生科財務(wù)造假，不僅虛增收入，還選擇了虛增“在建工程”和“預付賬 款”來虛增資產(chǎn)。 萬福生科那些不實的預付賬款，會流向其下屬的糧食經(jīng)紀人，然后通過該糧 食經(jīng)紀人將現(xiàn)金重新回流到公司，但是萬福生科虛假收益的主要來源卻是因為 “在建工程”。萬福生科的現(xiàn)金流就在這樣一個看似合理卻漏洞百出的過程中 增加，現(xiàn)金科目余額不變，但在建工程科目的借方虛增了余額，從而增加了利潤 值。 上市公司自身層面的防范措施 改善內(nèi)部控制環(huán)境 我國上市公司的公司治理方面嚴重點說就是金玉其外而敗絮其中。有制度卻沒人貫徹落實，那么所謂的內(nèi) 部控制就只剩一個完美的空殼而己。 優(yōu)化公司股權(quán)結(jié)構(gòu) 從萬福生科的案例中我們得知其公司股權(quán)結(jié)構(gòu)過于集中，公司的實際控制權(quán) 僅僅把握在一兩個人手上，一人獨大，一股獨大，這為上司公司進行財務(wù)舞弊提 供了相當有利條件。 完善董事管理制度 從萬福生科造假案可以清楚地認識到，倘若一個公司的董事長與總經(jīng)理均由 一人擔任，或由兩個有特殊關(guān)系的人分別擔任，會降低董事會的獨立性，一旦他 們被利益驅(qū)動，則公司財務(wù)造假情形就會在所難免地出現(xiàn)。 實際行使監(jiān)事職能 在我國上市公司中，監(jiān)事的提名和任命一般都是由公司控股股東或重要公司 內(nèi)部人員來決定，這樣一來，監(jiān)事的“獨立履行職責”就會受到很大程度的限制。針對以上所述，公司一定要 制定出合理的監(jiān)事選舉制度，比如可以允許主要債權(quán)人擔任公司監(jiān)事，確保其獨 立性，更好地鞭策上市公司做到安分守己，從而強化監(jiān)事會監(jiān)督職能的實際執(zhí)行 力，降低發(fā)生財務(wù)舞弊的概率。然而，總有一些中介機構(gòu)，會被現(xiàn)實的利益誘導而喪失職業(yè)道德和誠信意識， 縱容上市公司甚至助紂為虐參與舞弊。 規(guī)范審計機構(gòu)管理 從我國近年來發(fā)生的上市公司財務(wù)舞弊案件中，不乏有審計機構(gòu)出具虛假審 計報告 ,從中謀取巨額不合法利益的現(xiàn)象。其次，重新劃分簽字注 冊會計師承擔的主要責任，改善簽字注冊會計師主掌審計報告類型的現(xiàn)象。 政府機構(gòu)層面的防范措施 克服地方保護主義 地方政府為了提高政績，不可避免地會出臺各種扶持政策來鼓勵當?shù)仄髽I(yè)上 市，甚至揠苗助長。 所以，政府“政績”的考核標準是萬惡之源，只有做到而且必須做到徹底重建考 核標準，才能克服這種地方保護主義。 20 依據(jù)法律嚴格執(zhí)行 我國必須要求我們的執(zhí)法人員依據(jù)法律進行嚴格執(zhí)法，嚴厲打擊上市公司財 務(wù)舞弊行為。 21 6 結(jié)束語 對我國上市公司未來發(fā)展愿景 已經(jīng)發(fā)生的財務(wù)舞弊案件我們已不可挽回，但我們能做的和必須要做的仍 然有很多。 結(jié)論 通過結(jié)合經(jīng)典案例，得出上市公司財務(wù)舞弊的動因存在內(nèi)部動因，包括公司 股權(quán)結(jié)構(gòu)缺陷、內(nèi)部控制落后以及相關(guān)人員素質(zhì)不高等；以及外部動因，包括政 府過度的鼓勵扶持政 策、中介機構(gòu)未能守住誠信底線等。 22 謝辭 首先我要感謝我的論文指導老師 —— 于紅老師，在她的悉心指導下，我順利 完成論文，為這 4 年難忘的大學時光畫上圓滿句號。于紅老師不僅 是我的論文指導老師，更是我最為敬佩的任課老師。在此，請 讓我表達對老師衷心的感謝。 disdain for this taxation without representation (socalled because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the . Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Ine tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flatrate ine tax was imposed in 1867. The ine tax was repealed in its entirety in 1872. Ine tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Ine Tax Act of 1894. The tax at that time was two percent on individual ines in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers39。 trust, 158 . 601, 15 S. Ct. 912, 39 L. Ed. 1108 [1895]). After many years of debate and promise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power to lay and collect taxes on ine without apportionment among the states. The objectives of the ine tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the . ine tax system has bee very plex. In 1913 the ine tax laws were contained in eighteen pages of legislation。s new deal, imposed a five percent excise tax on dividend receipts, imposed a capital stock tax and an excess profits tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48 Stat. 195). The repeal in 1933 of the eighteenth amendment, which had prohibited the manufacture and sale of alcohol, brought in an estimated $90 million in new liquor taxes in 1934. The social security act of 1935 provided for a wage tax, half to be paid by the employee and half by the employer, to establish a federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch. 531, 49 Stat. 620). The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the Revenue Acts of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual Ine Tax Act of 1944 raised the individual maximum rate to 94 percent. The postWorld War II Revenue Act of 1945 reduced the individual maximum tax from 94 percent to 91 percent. The Revenue Act of 1950, during the korean war, reduced it to percent, but it was raised the next year to 92 percent (Revenue Act of 1950, Sept. 23, 1950, ch. 994, Stat. 906). It remained at this level until 1964, when it was reduced to 70 percent. The Revenue Act of 1954 revised the Internal Revenue Code of 1939, making major changes that were beneficial to the taxpayer, including providing for child care deductions (later changed to credits), an increase in the charitable contribution limit, a tax credit against taxable retirement ine, employee deductions for business expenses, and liberalized depreciation de