公司治理视域下瑞幸咖啡财务造假问题探究

Research on the Financial Fraud of Ruixing Coffee from the Perspective of Corporate Governance

本文以最近在国内外产生巨大负面影响的瑞幸咖啡为例,通过本次财务造假事件的回顾,对其商业模式、造假手段及背后的原因进行案例探析,并在公司治理的层面提出防治措施。以期能规范企业经营行为,保证市场持续健康发展,对其他类似商业模式的上市公司起到警示作用。

This article takes Luckin Coffee,which has recently had a huge negative impact at home and abroad,as an example.Through the review of this financial fraud incident,this article analyzes its business model,fraud methods and the reasons behind it,and analyzes the case at the level of corporate governance.Propose prevention and control measures in order to standardize business operations and ensure the sustained and healthy development of the market,and serve as a warning to other listed companies,especially those with similar business models.