瑞幸咖啡财务造假分析

Analysis of Luckin Coffee Financial Fraud

随着我国市场经济的快速发展,部分上市公司出现了财务造假,不仅破坏了市场经济的良性发展,也损害了投资者的利益。本文从瑞幸咖啡财务造假案例入手,通过对瑞幸咖啡历年的财务报表分析从管理会计角度研究其进行财务舞弊的手段具体为:虚增销售收入和虚增成本费用。根据舞弊三角理论,研究发现瑞幸咖啡财务造假的原因分别为:对融资需求的压力、内部控制失衡的机会、管理层商业诚信缺失的借口。探讨了瑞幸咖啡财务舞弊案件对中概股、企业自身、利益相关者、市场中介四方面所造成的影响,最后在公司治理方面提出建议,旨在从瑞幸公司财务造假事件中吸取教训,总结经验,从根源上防控我国上市公司出现财务造假行为。

With the rapid development of China's market economy,financial fraud appears in some listed companies,which not only destroys the benign development of market economy,but also damages the interests of investors.Starting with the case of Luckin Coffee's financial fraud,this paper analyzes Luckin Coffee's financial statements over the years from the perspective of management accounting to study its means of financial fraud as follows:inflated sales revenue and inflated costs.According to the fraud triangle theory,the research finds that the reasons for Luckin Coffee's financial fraud are respectively:the pressure on financing demand,the opportunity of internal control imbalance,and the excuse of management's lack of business integrity.This paper probes into the influence of Luckin Coffee's financial fraud case on China Stocks,enterprises themselves,stakeholders and market intermediaries,aiming to draw lessons from the Luckin Company's financial fraud incident,sum up experience,and prevent and control the financial fraud of listed companies in China from the root.