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| 上市公司财务舞弊案例研究——以瑞幸咖啡为例 摘要：近年来，信息化技术高度发展，导致大部分的信息都公开透明，并且国民经济水平也大幅度提升，我国的许多上市公司的规模也在日益扩大，上市公司的许多信息也会以公开透明的方式公布给大众，这就让广大人民群众不得不怀疑上市公司的一些公开信息是否存在真实性。现在许多上市公司的管理者为了巨大的利益而铤而走险，从而导致发生财务舞弊的案件也是层出不穷。本文主要以瑞幸咖啡发生的财务舞弊事件为例，讲述了财务舞弊行为研究的背景、意义和国内外近三年内的现状，财务舞弊的概念是什么，这件事情将会对于瑞幸咖啡会造成怎样的业务状况，利用对应的研究方法对其财务舞弊进行相应的分析，分析出他们这样做的原因到底是什么，财务舞弊这种行为究竟会给公司带来多大的危害，并根据这些危害来提出如何预防和解决财务舞弊的对策与措施，希望可以对保护少数上市公司股东的利益起到一定的作用。 关键词：瑞幸咖啡 财务舞弊 现状 危害 解决的对策 A case study on financial fraud of listed companies ——A Case Study of Ruixing Coffee Abstract: In recent years, with the rapid development of information technology,most of the information is open and transparent, and the level of the national economy has also been greatly improved. The scale of many listed companies in our country is also increasing,a lot of information of listed companies will be released to the public in an open and transparent way, which makes the public have to doubt the authenticity of some public information of listed companies. Now many listed company's managers take risks for the huge benefit, thus causes the financial fraud case is also one after another. This article mainly takes the financial fraud case of lucky coffee as an example,narrates the background and significance of the research on the financial fraud,the current situation in the past three years at home and abroad,and what is the concept of the financial fraud,the issue will be to analyze the financial fraud of Lucky Cup coffee, and to find out the reason why they did it, using the corresponding research method, how much damage will financial fraud bring to the company, and according to these damages to propose how to prevent and solve the financial fraud countermeasures and measures, it is hoped that it can play a certain role in protecting the interests of shareholders of a few listed companies. Key words: Lucky’s coffee Financial fraud Status Quo Endangers The solution 目录 摘要 3 一、绪论 5 （一）研究的背景 5 （二）研究的意义 5 1.理论意义 5 2.现实意义 6 （三）文献综述 6 1．国内的现状 6 2.国外的现状 6 （四）研究方法 7 1.文献研究法 7 2．案例分析法 7 二、相关概念、案情回顾及舞弊的主要方式、方法 7 （一）财务舞弊的概念 7 （二）案情回顾 8 （三）舞弊的主要方式、方法 8 1．虚增营业收入 8 2．增长成本费用 8 3．隐含的关联方交易 9 三、危害与预防 9 （一）财务舞弊的危害 9 1.对上市公司的危害 9 （1）对投资者的危害 9 （2）对社会和国家的危害 9 （一）防范措施 10 1.企业内部监督 10 （1）加强企业建设，增强内部人员素质 10 （2）制定可持续发展策略 10 （3）完善企业内部治理结构 10 2.企业外部监督 10 （1）国家政府监督 10 （2）社会监督 11 参 考 文 献 12 致谢 13 |
