商业模式创新、顾客价值与企业财务风险——基于瑞幸咖啡财务舞弊的案例分析

Business Model Innovation,Customer Value and Enterprise Financial Risk——Case Analysis of Luckin Coffee Financial Fraud

商业模式创新是数字经济条件下企业实现高质量发展的重要手段,但也对企业状况带来了极大挑战。文章基于顾客价值视角,分别从顾客价值创造、顾客价值传递、顾客价值感知三个层面,深入剖析了瑞幸咖啡商业模式创新中的潜在财务风险,透视其财务舞弊的动因,力图使企业在商业模式创新中可以更好地保持竞争优势和降低风险,从而实现可持续发展。

Business model innovation is an important means for enterprises to achievehigh-quality development in the digital economy,yet it brings great challenges to the situation of enterprises.Based on the perspective of customer value,this essay thoroughly analyzes the potential financial risk in the business model innovation of Luckin Coffee from three aspects including customer value creation,customer value transmission and customer value perception.Also,it probes into the causes of financial fraud to make enterprises better maintain competitive advantages and reduce risks in business model innovation,and achieve sustainable development.