基于GONE理论的上市公司财务舞弊问题研究——以瑞幸咖啡为例

A Study on the Problem of Financial Fraud in Listed Companies Based on the GONE Theory—Taking Luckin Coffee as an Example

随着我国经济的持续发展以及资本市场的不断成熟,上市公司中的财务舞弊问题愈发频繁出现。频繁发生的财务舞弊案件不仅严重削弱了投资者的信心,造成资金流失,还对市场经济秩序造成了严重的破坏,阻碍了企业的正常经营和资本市场的健康发展。本文以瑞幸咖啡的财务舞弊事件为例,全面剖析了其舞弊动因及手段,提出了针对性的治理建议,希望为遏制财务舞弊提供有效的理论依据与实践参考。With the continuous development of China’s economy and the continuous maturity of the capital market, the problem of financial fraud in listed companies has become more and more frequent. The frequent cases of financial fraud not only seriously weaken the confidence of investors and cause the loss of funds, but also cause serious damage to the order of the market economy and hinder the normal operation of enterprises and the healthy development of the capital market. This paper takes the financial fraud incident of Luckin Coffee as an example, comprehensively analyzes the causes and means of fraud, and puts forward targeted management suggestions, hoping to provide effective theoretical basis and practical reference for curbing financial fraud.