Analysis About The Influence Of Profit Manipulation Of Wanfu Biotechnology Company

At present, The situation is made of forged false profits of listed companies emerging,for small investment in terms of economic losses caused by the population is very large.2013, China’s largest inflated profits cases Hail Health Sciences Group, where revenueincreased by7.4million out of thin air, out of thin air net profit increased by1.6million, thehighest record industry’s biggest fraud. Such a huge economic fraud cases, not only in termsof loss for investors is very large, but in terms of the entire investment market has also beenseverely hit. Therefore, national regulatory authorities for regulatory forms used to bring amore severe test and requirements. Hail the case to complete the Health Branch Companyfraud case studies, and conduct in-depth analysis of the case by a distinctive analysis, whilefor the case given the circumstances and the establishment of related measures.This thesis consists of five chapters.The main contents of the first chapter is an introduction, notably the completion of thestudy describes the content and meaning, while the literature review were summarized;The second chapter of the main content is part of the profits are defined description, butalso on a false premise profits of listed companies and the harm caused are described;The third chapter of the main contents of the completed disclosure of false Hail HealthSciences Group profit event procedure, while the completion of the analysis and research ofthe group set up false advances, falsifying work in progress, such as acts of fraud;The fourth chapter is the main content of scientific research and analysis completed HailBranch phenomenon appearing in misappropriating and the internal structure of the group,but also carried out analysis of the legal system and agencies in cahoots with the Grouploophole and find the ultimate cause of the group but did not appear so exposed to legalsanctions.The fifth chapter is the main face of the recommendations and proposedcountermeasures. The first proposal is to strengthen the internal control of listed companiesto improve management and directors of the system; second is to establish laws andregulations to complete, while also stepping up enforcement efforts, while borrowing the roleof media for social supervision, but also on how to strengthen listed Company Supervision,to further improve the securities market and to safeguard the fundamental interests of theother shareholders are given guidance.