企业内部控制问题研究—基于瑞幸咖啡财务造假视角

基于内部控制视角的瑞幸咖啡财务造假案例研究摘要随着我国资本市场得监管进一步趋严，国家近年来对财务舞弊的监管有所加强，防范和识别财务舞弊的措施不断完善，但上市公司舞弊案件仍层出不穷。财务造假不仅和外部第三方审计息息相关，同时也与企业内部因素密不可分。内部控制作为上市公司不可或缺的一部分，内部控制的好坏对企业防范财务造假、提高企业经营效益具有重要的意义。内部控制是否完善及合理与企业提供的财务信息息息相关，完善得内部控制在发现和防范财务舞弊方面发挥着重要的作用，近些年许多上市公司财务造假也主要是由于财务内部控制不完善导致的。因此分析上市公司内部控制水平及其与财务造假之间的关系对完善上市公司治理，提高治理水平，减少财务舞弊具有较大的意义。本文主要研究内部控制如何影响财务舞弊，从内控角度针对规避财务舞弊问题提出对策。本文结合我国企业内部控制和财务造假的背景，结合国内外现有的研究成果和内部控制相关理论基础，分析瑞幸咖啡财务造假过程及内部控制的整体状况，探究瑞幸咖啡财务造假背后的原因，在此基础上提出如何防范上市公司财务造假的建议。以期通过这些措施和各方的共同努力来防范和减少上市公司财务舞弊的发生，促进我国资本市场健康持续地发展。关键词：内部控制：内部控制缺陷：财务造假；瑞幸咖啡AbstractAs the supervision of my country's capital market has become more stringent,thecountry has strengthened its supervision of financial fraud in recent years,andmeasures to prevent and identify financial fraud have been continuously improved.However,fraud cases of listed companies are still emerging.Financial fraud is notonly closely related to external third-party audits,but also inseparable from internalfactors.Internal control is an indispensable part of listed companies.The quality ofinternal control is of great significance for enterprises to prevent financial fraud andimprove business efficiency.Whether internal control is perfect and reasonable isclosely related to the financial information provided by the company.Perfect internalcontrol plays an important role in detecting and preventing financial fraud.In recentyears,many listed companies'financial frauds are mainly caused by imperfectfinancial internal control..Therefore,analyzing the internal control level of listedcompanies and its relationship with financial fraud is of great significance forimproving the governance of listed companies,improving the governance level,andreducing financial fraud.This article mainly studies how internal control affects financial fraud,andproposes countermeasures to avoid financial fraud from the perspective of internalcontrol.This article combines the background of internal control and financial fraudin Chinese enterprises,combined with the existing research results at home andabroad and the relevant theoretical basis of internal control,analyzes the financialfraud process of Ruixing Coffee and the overall status of internal control,andexplores the reasons behind the financial fraud of RuixingCoffee,On this basis,putforward suggestions on how to prevent the financial fraud of listed companies.Inorder to prevent and reduce the occurrence of financial fraud in listed companiesthrough these measures and the joint efforts of all parties,and to promote the healthyand sustainable development of my country's capital market.Keywords:internal control;internal control defects;financial fraud;Ruixing Coffee2目录承诺书3摘要.5Abstract........6目录第1章绪论…1.1选题的背景及意义1.1.1研究背景1.1.2研究意义1.2国内外研究.….21.2.1国外研究现状.21.2.2国内研究现状.21.3研究内容..4第2章内部控制视角下企业财务造假相关理论概述52.1内部控制相关概述…。52.1.1内部控制的概念及要素.52.1.2内部控制的缺陷62.2财务造假的概念..72.3内部控制缺陷对财务造假的影响72.3.1内部控制环境缺陷对财务舞弊的影响82.3.2风险评估漏洞会对财务舞弊产生的影响82.3.3控制活动缺陷对财务舞弊的影响82.3.4信息与沟通的缺陷对于财务舞弊所产生的影响.82.3.5内部控制监督缺陷对财务舞弊的影响。8第3章