商业伦理与会计职业道德视角下公司财务造假动因分析——以万福生科企业为例
Analysis of the Causes of Corporate Financial Fraud from the Perspectives of Business Ethics and Accounting Professional Ethics—Taking Wanfu Biotechnology Enterprise as an Example

近年来，上市公司出现的财务造假事件，使得投资者产生了较大的经济损失。本文以万福生科为例，分析其财务造假动因。万福生科有虚构客户、虚增收入等造假行为。从商业伦理方面，管理层为了自身利益，如套现、获取融资，同时为在竞争中占优，罔顾股东权益进行造假。从会计职业道德角度，会计人员受到管理层的压力，不得不参与造假操作。而且公司内部缺乏有效监督机制，使得会计人员职业道德缺失，进一步纵容了造假行为。万福生科的案例凸显了商业伦理与会计职业道德缺失带来的危害，对加强企业监管和内部治理有重要警示意义。
In recent years, the occurrence of financial fraud incidents among listed companies has resulted in significant economic losses for investors. This article takes Wanfu Biotechnology as an example to analyze the reasons for its financial fraud. Wanfu Biotechnology has engaged in fraudulent activities such as fabricating customers and inflating income. From the perspective of business ethics, management engages in fraud for their own interests, such as cashing out and obtaining financing, while disregarding shareholder rights to gain an advantage in competition. From the perspective of accounting professional ethics, accounting personnel are under pressure from management and have to participate in fraudulent operations. Moreover, the lack of effective supervision mechanisms within the company has led to a lack of professional ethics among accounting personnel, further condoning fraudulent behavior. The case of Wanfu Biotechnology highlights the harm caused by the lack of business ethics and accounting professional ethics, and has important warning significance for strengthening enterprise supervision and internal governance.