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    政大典藏 > College of Commerce > Department of Finance > Theses >  Item 140.119/136063


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/136063


    Title: 瑞幸咖啡財務造假個案研究——基於公司治理視角
    A Case Study on Financial Fraud of Luckin Coffee -- Based on the Perspective of Corporate Governance
    Authors: 阮鑌
    Ruan, Bin
    Contributors: 周行一
    Chow, Hsing-Yi
    阮鑌
    Ruan, Bin
    Keywords: 瑞幸咖啡
    財務造假
    公司治理
    Date: 2021
    Issue Date: 2021-07-03 00:55:15 (UTC+8)
    Abstract: 近年來，國外財務欺詐事件頻發，上市公司高層利用財務規則漏洞來掩蓋逐漸惡化的財務狀況，偽造營收來操縱股價。財務欺詐作為各國資本市場發展中的難題，不僅有損上市公司形象，也阻礙了各國資本市場的發展，侵佔投資者的利益。為了防範欺詐事件的發生，公司治理作為其中重要的因素被各界廣泛的討論與研究，中國大陸公司以股權集中制為主，在該所有權結構下，雖然可以更好的監督管理層，提高決策速度，不過少數控股股東也會利用其控制權，抑制審計委員會和獨立董事的監督功能，憑藉資訊優勢隱瞞真實業績，創造私人利益，侵犯中小股東利益。
    自2010年以來，被做空機構做空的中概股高達50例，大多數為財務造假和資訊披露問題。瑞幸作為中概股的一員，本文通過研究瑞幸咖啡財務造假的行為，發現瑞幸存在誇大營業收入、虛增費用、管理層利用關聯交易偽造優惠券銷售記錄，質押股權進行套現等行為。由於其控股股東權利過大，內部監管被抑制，外部監管中，美國監管機構無法獲得中概股審計底稿，中國監管機構僅協助提供資料，中介機構缺少盡職調查，本研究擬通過探討如何加強對瑞幸此類中概股內、外部的監管，以降低中概股的投資風險。
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    • Berle, Adolf A., Jr. and Gardner C. Means, The modern corporation and private property 1932, Macmillan, New York, NY.
    • Claessens, Stijin, Simeon Djankov, and Larry Lang, , The Separation of Ownership and Control in East Asian Corporations. 2000, Journal of Financial Economics, 58, 1: 81112
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    • Fan, P. H. and T. J. Wong, Corporate Ownership Structure and the Information of Accounting Earnings in East Asia, Journal of Accounting and Economics, Vol.33, 2002, pp.401-425.
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    • 胡偉，《股權集中控制下的財務欺詐 ——基於萬福生科的案例研究》，Commercial Accounting, 2013.（12）。
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    • 36氪研究院&奈雪的茶《2019新式茶飲消費白皮書》, 2019。http://www.199it.com/archives/977555.html，未出版。
    • 前瞻產業研究院，《中國咖啡行業市場需求與投資規劃分析報告》，2019
    Description: 碩士
    國立政治大學
    財務管理學系
    108357034
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0108357034
    Data Type: thesis
    DOI: 10.6814/NCCU202100618
    Appears in Collections:[Department of Finance] Theses

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