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本文试以万福生科为例,对比IPO造假的成本与收益,分析发行企业上市造假的动机,并从加大处罚力度、完善发行、退市制度等角度,为降低企业IPO造假概率提出建议。
This article tries to take WanFuShengBen as an example to compare the cost and benefit of IPO fraud and analyze the motivation of the issue of listed companies for counterfeiting. And from the perspective of increasing punishment, improving the issuance and delisting system, we put forward suggestions to reduce the probability of IPO fraud.