瑞幸咖啡内部控制失效案例分析及措施研究

Case Analysis and Countermeasures of Luckin Coffee's Internal Control Failure

内部控制,作为如今企业最重要的内部机构组成部分,在公开财务报表、保证资产的安全、提升经营效率、优化经营效果、制定企业持续经营战略、保证企业经营管理方面的合法与合规等方面的重要性很高。本文运用文献分析、案例分析法等,对瑞幸咖啡在内控方面存在的问题进行分析。内控制度不完善,营运模式的不恰当,缺乏信息沟通造成的信息不对称,内部控制评价体系不健全,监督管理的失效,都是其进行虚假交易、虚增利润的“推动力”。

Internal control,as the most important internal organization component of today's enterprises,is very important in disclosing financial statements,ensuring asset safety,improving operating efficiency,optimizing operating results,formulating corporate sustainability strategies,and ensuring the legality and compliance of corporate operations and management.This article uses literature analysis,case analysis,etc.to analyze the internal control problems of Luckin Coffee.The imperfect internal control system,improper business model,information asymmetry caused by lack of information communication,imperfect internal control evaluation system,and failure of supervision and management are all"driving forces"for false transactions and inflated profits.