对上市公司财务舞弊研究—以瑞幸公司为例.docxVIP

四川大学锦城学院毕业论文 对上市公司财务舞弊研究 PAGE PAGE III 对上市公司财务舞弊研究—以瑞幸公司为例 专业：ACCA 学生： 导师： 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 Study on Financial Fraud of Listed Companies -- Taking Luckin Company as an Example Major:ACCA Student:Chen Yuge Ins tructor: Abstract This thesis takes Luckin Coffee as the research object, systematically analyzes the causes, methods and countermeasures of financial fraud of the company, and then summarizes the financial fraud of listed companies. The rapid development of my countrys economy has caused financial frauds to emerge one after another, causing serious harm. First of all, financial fraud will directly damage the credibility of financial information, damage the current normal economic rules, and seriously damage the cornerstone of societys credibility and normal economic development. Therefore, it is necessary to strictly prevent and control the financial fraud of listed companies to maintain normal economic order. First of all, it is necessary to clarify the connotation of financial fraud, seek the reasons and methods of financial fraud, and fundamentally prevent and control the occurrence of financial fraud. Through the analysis of Luckin Coffees annual financial report (income statement, balance sheet, cash flow statement, statement of changes in owners equity), the research results are obtained. In this process, we will also analyze the conditions for financial fraud in the company with reference to some of the shortcomings shown in the business process, and give internal to external governance policies