财务造假事件中内部控制缺陷及应对措施探究——以瑞幸咖啡为例

Study on Internal Control Defects and Countermeasures in Financial Fraud Incident—Take Luckin Coffee as an Example

随着社会经济的迅猛发展,上市公司被推上了大有可观的位置,但展现出来的漏洞和问题也愈来愈多,财务造假大概率已经成为上市公司的最大隐患之一。在预防和制约财务造假的方法中,内部控制起着举足轻重的作用,上市企业必须对其予以充分的重视。自正式成立起,瑞幸只用了两年的时间就迅速上市,但又因财务造假而退市,其财务欺诈不仅损害了投资者的利益和信任,还在资本市场上的其他中国股权公司中掀起了波澜。本文从内部控制角度对瑞幸咖啡财务造假事件中反映出的问题进行分析,并提出可能的合理建议。

The rapid development of social economy makes listed companies play a decisive role,but more and more problems are exposed,and financial fraud has become the biggest problem bothering listed companies.Internal control plays an important role in restricting the occurrence of financial fraud,so relevant enterprises must pay full attention to it.Luckin Coffee was quickly listed and delisted due to financial fraud only two years after its formal establishment.Financial fraud not only damages the interests of investors,but also creates a huge trust crisis for other Chinese companies in the capital market.This paper analyzes the problems reflected in the financial fraud incident of Luckin Coffee from the perspective of internal control,and puts forward reasonable suggestions.