境外上市公司财务造假案例分析——以瑞幸咖啡为例.docxVIP

境外上市公司财务造假案例分析一一以瑞幸咖啡为例 摘要 近年来，财务造假一直是众多社会机构关注的大问题。随着经济全球化的不间断发展， 财务信息己经成为经济活动的重耍组成部分，并且不少经济学家也将财务信息当作为一种国 际性的语言来进行理解与阐述。它是通过虚构财务信息来虚增收入以达到让企业快速长期发 展的目的。然而，从以前的如今的种种例子中，我们都能知道一个会使用财务造假这种手段 的企业是无法长久发展下去的。财务造假只是在表面上虚构了一些信息，可它却解决不了企 业自身存在的问题，长此以往企业将无法进步。而且一旦造假的名声被揭露，公司的声誉也 将迎来巨大的打击。目前有很多种财务造假的方式，但是无论方式如何变化，最终的信息公 开和财务报表都会对财务造假予以显示，所以需要加强对信息公开和财务报表的管理，提升 监督水平，拓宽监督渠道。同时相关部门应该严厉打击企业的财务造假行为，若是惩罚能足 够深入人心，我们相信造假的人也会因为法律而退缩。本文以瑞幸咖啡为例，重点阐述该企 业财务造假的动因手段和防范措施。 本文主要从以下四个方面来写，第一章主要介绍了上市公司与财务造假的理论基础以及 一些常见的财务造假表现形式；第二章以瑞幸咖啡为例，对瑞幸的财务造假具体手段进行分 析；第三章是本文的重要内容，进一步深入剖析其瑞幸财务造假的动因并具体分析，从主观 和客观两个方面入手；第四章通过文章给出的相关理论知识和对实例的剖析最后提出相应的 防范建议和对策。要杜绝上市公司的财务造假行为，监管部门承担了非常重要的责任，必须 推动跨境审计监管，提升财务造假的违法成本。同时上市公司也应该加强管理，对自身的商 业模式予以调整和优化。 【关键词】瑞幸咖啡财务造假动因分析 防范对策 ABSTRACT In recent years, financial fraud has been a major concern of many social organizations. With the continuous development of economic globalization, financial infbnnation has become an important part of economic activities, and many economists also regard financial information as an international language to understand and explain. It uses fictitious financial information to inflate revenue in order to achieve the goal of rapid and long-term development of the enterprise. However, from the previous and current examples, we can all know that a company that uses financial fraud can not develop for a long time. Financial fraud is only a fictitious information on the surface, but it cannot solve the problems of the enterprise itself, and the enterprise will not be able to make progress in the long run. And once the reputation of fraud is exposed, the companyfs reputation will also usher in a huge blow. There are many ways of financial fraud, but no matter how the method changes, the final information disclosure and financial statements will show financial fraud. Therefore, it is necessary to strengthen the management of information disclosure and financial statements, improve the level of supervision, and broaden the supervision channels. At the