摘要
瑞幸咖啡从因2020年的财务舞弊事件的“问题企业”摇身一变成为中国咖啡市场的行业龙头,是什么让瑞幸咖啡在短短三年时间内完成如此惊人的转变?本文以瑞幸舞弊事件为基础,首先对整个舞弊事件进行阐述,接着分析瑞幸咖啡在舞弊事件曝出后对公司治理体系、治理环境的重塑以及发展战略的一系列转变,最终瑞幸咖啡通过重塑治理体系、调整发展战略两方面实现反败为胜。本文提炼出瑞幸咖啡财务舞弊后起死回生的关键因素,对处于困境中的企业有一定借鉴与启示意义。
Luckin Coffee has transformed from a"problem enterprise"due to the financial fraud incident in 2020 to the industry leader in the Chinese coffee market.What makes Luckin Coffee complete such an amazing transformation in just three years?Based on the Luckin fraud incident,this paper first expounds the entire fraud incident,and then analyzes Luckin Coffee's remodeling of corporate governance system,governance environment and a series of changes in development strategy after the fraud incident was exposed,pointing out that Luckin Coffee has turned its defeat into victory through reshaping governance system and adjusting development strategy.This paper extracts the key factors of Luckin Coffee's recovery after financial fraud,which has certain reference and enlightenment significance for enterprises in difficulties.
作者
徐思远
Siyuan Xu(East China Jiaotong University,Nanchang,Jiangxi,330032,China)
关键词
公司治理
发展战略
商业模式
Corporate Governance
Development Strategy
Business Model
