浅析瑞幸财务造假的过程与影响

Analysis on the Process and Infl uence of Ruixing's Financial Fraud

瑞幸公司自成立以来,始终站在资本运作的风口浪尖,创下全球最快IPO纪录。2020年4月,瑞幸发布公告自曝公司内部财务造假,事件爆发后,瑞幸股价一度大跌超过85%并触发熔断,该事件再一次引发大家对上市公司造假的思考。本文通过介绍事件的经过及造假手法来引发对上市公司财务造假影响和监管措施的思考。

Since its establishment,Luckin coff ee has always stood on the cusp of capital operation,setting a record for the fastest IPO in the world.In April 2020,Luckin published an announcement to expose its internal fi nancial fraud.After the outbreak of the incident,Luckin's stock price fell by more than 85%and triggered the circuit breaker,which once again triggered people's thinking about the listed company's fraud.This paper introduces the process and operation process of the event to trigger the impact of fi nancial fraud of listed companies and regulatory measures to consider.