【作者】 王迪；

【导师】 张兆国；

【作者基本信息】 华中科技大学 ， 会计硕士（专业学位）， 2020， 硕士

【摘要】 2020年,瑞幸咖啡被暴财务造假,引发投资者信任危机,同时重创了中概股的国际信誉。本文以瑞幸咖啡财务舞弊案为切入点,通过对舞弊动因和手段的分析,比较国内外针对财务舞弊的不同制度和处理办法,研究出最适合我国的财务舞弊防控体系,有助于切实解决我国上市公司的财务舞弊问题。本文首先对国内外有关于上市公司财务舞弊相关研究成果进行了综述,其次以财务舞弊相关理论作为基石,结合规范分析与案例分析两种研究方法,以瑞幸咖啡财务舞弊事件为案例,在借鉴国际经验和结合中国特色社会主义的背景下,对上市公司财务舞弊防控问题进行了研究。研究内容可概括为三部分:一是理论分析,即在收集整理国内外财务舞弊相关研究内容的基础上,对上市公司财务舞弊的动机、手段以及防控的目标和原则、过程和举措进行了理论分析。二是案例分析,即通过收集案例相关数据,结合理论分析,从舞弊动因、手段和防控措施建议等方面对瑞幸咖啡财务舞弊事件进行了案例分析。三是对策建议,即在前述研究分析的基础上,为健全上市公司财务舞弊的防控体系提出了合理地、具有可实施性的对策建议。本文通过对瑞幸咖啡财务舞弊案进行案例研究,得出了一定的研究结论。针对案例本文提出要加大政府相关部门的监管力度,并规范第三方外部监督机制,保证其能产生有效的制衡作用,还要健全企业内部的治理与控制体系等防控建议。同时希望该研究结论能对其他上市公司建全舞弊防控体系提供一定的借鉴意义。更多还原

【Abstract】 In 2020,Luckin coffee was exposed as a financial fraud,causing a crisis of confidence among investors and damaging the international reputation of Chinese concept stock.In this paper,the financial fraud case of Luckin coffee as a starting point,through the analysis of the motivation and means of fraud,compared with the different systems and treatment methods for financial fraud at home and abroad,to study the most suitable for China’s financial fraud prevention and control system,which is helpful to effectively solve the problem of financial fraud in China’s listed companies.This article first to about financial fraud of listed companies related research results at home and abroad were summarized,the second for financial fraud related theory as the foundation,combining normative analysis and case analysis two kinds of research methods,with the examples of Luckin coffee financial fraud in draw lessons from international experience and combining with the background of socialism with Chinese characteristics,the problems of the listed company financial fraud prevention and control are studied.The research content can be summarized into three parts: first,the theoretical analysis,that is,on the basis of collecting and sorting out the relevant research content of financial fraud at home and abroad,the motivation and means of financial fraud of listed companies,as well as the goal,principle,process and measures of prevention and control are analyzed theoretically.The second is case analysis.By collecting case-related data and combining theoretical analysis,the financial fraud incident of Luckin coffee was analyzed from the aspects of motivation,means and Suggestions for prevention and control measures.The third is countermeasures and Suggestions,that is,on the basis of the above research and analysis,to improve the financial fraud prevention and control system of listed companies put forward reasonable and feasible countermeasures and Suggestions.This paper makes a case study on the financial fraud case of Luckin coffee and draws a certain conclusion.In view of the case,this paper proposes to strengthen the supervision of relevant government departments,standardize the external supervision mechanism of the third party,ensure that it can produce effective checks and balances,and improve the internal governance and control system and other prevention and control Suggestions.At the same time,it is hoped that the conclusion of this study can provide some reference for other listed companies to establish fraud prevention and control system.更多还原