摘要
近年来,会计信息披露时常出现不真实、不及时、不相关的情况,鉴于此,会计信息披露由于利益的驱使引发了许多会计信息失真,财务造假、舞弊乃至犯罪现象。本文从瑞幸咖啡财务造假事件中暴露出的公司财报信息披露的相关问题,分析上市公司财务信息披露问题及相关解决措施。
In recent years,accounting information disclosure often appears untrue,untimely and irrelevant situation.Accounting information disclosure resulted in a lot of accounting information distortion,financial fraud,and even criminal phenomenon due to the interests-driven reality.This paper analyzes the financial information disclosure problems of listed companies and relevant solutions based on the financial fraud of Luckin Coffee.
作者
安芮坤
An Ruikun(Xi'an International University,Xi'an,Shaanxi,710077)
出处
《陕西青年职业学院学报》
2020年第3期80-82,共3页
Journal of Shaanxi Youth Vocational College
关键词
上市公司
信息披露
财务造假
瑞幸咖啡
listed companies
information disclosure
financial fraud
Luckin coffee
