I对上市公司财务舞弊研究—以瑞幸公司为例摘要本论文以瑞幸咖啡作为研究对象，系统分析了该企业财务舞弊的原因、方式及对策，进而归纳总结了上市公司的财务舞弊行。我国经济的迅速发展使得财务舞弊现象层出不穷，带来严重的危害。首先财务舞弊会直接破坏财务信息的可信度，损害目前正常的经济规则，严重损坏社会的诚信基石和正常的经济发展。所以需要对上市公司的财务舞弊行为进行严格防控，维持正常的经济秩序。首先需要明确财务舞弊的内涵，寻求财务舞弊发生的原因和方式，从根本上防控财务舞弊的发生。通过对瑞幸咖啡的年度财务报告（利润表、负债表、现金流量表、所有者权益变动表）的分析，得出研究结果。在此过程当中我们还将参考其在经营过程当中展现出的一些弊端来分析其公司发生财务舞弊的条件，根据瑞幸咖啡具体情况给出从内部到外部的治理政策和措施，以防再次出现此类事件。为整个经济市场的稳定发展给出合理建议，保证后续公司运行环境得到有力的监管，推动社会的经济繁荣发展。关键词：瑞幸公司财务舞弊内部控制风险识别StudyonFinancialFraudofListedCompanies--TakingLuckinCompanyasanExampleAbstractThisthesistakesLuckinCoffeeastheresearchobject,systematicallyanalyzesthecauses,methodsandcountermeasuresoffinancialfraudofthecompany,andthensummarizesthefinancialfraudoflistedcompanies.Therapiddevelopmentofmycountry'seconomyhascausedfinancialfraudstoemergeoneafteranother,causingseriousharm.Firstofall,financialfraudwilldirectlydamagethecredibilityoffinancialinformation,damagethecurrentnormalIIeconomicrules,andseriouslydamagethecornerstoneofsociety'scredibilityandnormaleconomicdevelopment.Therefore,itisnecessarytostrictlypreventandcontrolthefinancialfraudoflistedcompaniestomaintainnormaleconomicorder.Firstofall,itisnecessarytoclarifytheconnotationoffinancialfraud,seekthereasonsandmethodsoffinancialfraud,andfundamentallypreventandcontroltheoccurrenceoffinancialfraud.ThroughtheanalysisofLuckinCoffee'sannualfinancialreport(incomestatement,balancesheet,cashflowstatement,statementofchangesinowner'sequity),theresearchresultsareobtained.Inthisprocess,wewillalsoanalyzetheconditionsforfinancialfraudinthecompanywithreferencetosomeoftheshortcomingsshowninthebusinessprocess,andgiveinternaltoexternalgovernancepoliciesandmeasuresbasedonthespecificsituationofRuixingCoffeetopreventrecurrence.Suchincidents.Givereasonablesuggestionsforthestabledevelopmentoftheentireeconomicmarket,ensurethatthesubsequentcompany'soperatingenvironmentiseffectivelysupervised,andpromotetheeconomicprosperityanddevelopmentofthesociety.Keywords:financialfraudinternalcontrolriskfactors目录1绪论...................................................................................................................................................................11.1研究背景和研究意义....................................................................................................................................11.2国内外文献综述............................................................................................................................................11.2.1国外文献综述....................................................................................................................................11.2.2国内文献综述....................................................................................................................................21.3研究思路和框架........................................................................................................................
