财务造假防范措施风险监管分析研究 财务会计管理专业VIP免费

摘要2020年4月，一场瑞幸咖啡造假闹剧震惊了整个财经界，引发了国内外的研究讨论。以物美价廉著称的“中国星巴克”被爆出如此丑闻，该公司在信息披露与监管体系两方面都存在重大缺陷，其公司存在的弊端对国内外上市公司都具有借鉴警戒的作用。本文以瑞幸咖啡为例，采取定量和定性综合的方式，阐述实践全流程。随后，对上市公司会计造假的一般形式和原因研究，并在此基础上提出相应的解决对策，如：加强员工职业道德及专业素养的培训、完善公司监督体系、提高公司运营管理水平等。本文基于财务管理、财务会计及审计方向出发，分析瑞幸咖啡造假问题，并由该公司深入至普遍规律，引发相关行业及时反思，根据问题制定完善措施和处理策略，营造一个和谐投资环境，供股东和投资者发展。关键词：财务造假防范措施风险监管-I-AbstractInApril2020,afarceofluckycoffeecounterfeitingshockedtheentirefinancialsectorandtriggeredresearchanddiscussionathomeandabroad.ChinaStarbucks,whichisfamousforitshighqualityandlowprice,hasbeenexposedtosuchascandal.Thecompanyhasmajordefectsinbothinformationdisclosureandregulatorysystem.Thedisadvantagesofthecompanycanbeusedforreferencebylistedcompaniesathomeandabroad.Takingluckycoffeeasanexample,thispaperexpoundsthewholeprocessofpracticeinaquantitativeandqualitativeway.Then,thepaperstudiesthegeneralformsandcausesofaccountingfraudinlistedcompanies,andputsforwardcorrespondingcountermeasures,suchasstrengtheningthetrainingofemployees'professionalethicsandprofessionalism,improvingthecompany'ssupervisionsystem,andimprovingthecompany'soperationandmanagementlevel.Basedonthedirectionoffinancialmanagement,financialaccountingandaudit,thispaperanalyzesthefraudproblemofluckycoffee,andfromthecompanytothegenerallaw,causestherelevantindustriestoreflectonitintime,andformulatestheimprovementmeasuresandtreatmentstrategiesaccordingtotheproblems,soastocreateaharmoniousinvestmentenvironmentandpromotethedevelopmentofshareholdersandinvestors.Keywords:FinancialfraudPreventionmeasuresRisksupervision-II-目录摘要............................................................................................................................................IAbstract............................................................................................................................................II1前言........................................................................................................................................11.1本研究的目的与意义..........................................................................................11.2国内外研究文献综述..........................................................................................21.3本研究的主要内容...............................................................................................32相关理论与研究背景...........................................................................................................32.1财务造假含义及相关理念..................................................................................32.2瑞幸公司背景及事件概述..................................................................................42.2.1瑞幸公司造假事件背景......................................................................................42.2.2瑞幸公司造假事件影响..........................................................................................53我国上市公司会计造假的原因..........................................................................................