财务会计领域的伦理问题分析:以瑞幸咖啡公司为例  

Analysis of Ethical Issues in the field of Financial Accounting: Taking Ruixing Coffee Company as an Example

作　　者：许泽辉 杨颖红 XU Ze-hui;YANG Ying-hong(School of Economics and Management,Shenyang University of Chemical Technology,Shenyang,Liaoning)

机构地区：[1]沈阳化工大学经济与管理学院,辽宁沈阳

出　　处：《江苏商论》2023年第1期98-100,共3页Jiangsu Commercial Forum

摘　　要：社会日新月异的发展给财务会计行业带来了巨大的冲击,而伦理道德作为财务会计价值观的底线,也应该提出新的要求。就如瑞幸咖啡的重大财务舞弊事件,这不仅违背了伦理道德,还触碰了法律的底线。因此文章从商业伦理的视角出发,在印象管理、利润操纵、盈余管理和选择性信息披露四个方面对瑞幸的财务造假案例进行分析,接着从三个不同的角度提出解决措施。The rapid development of society has brought great impact to the financial accounting industry, and ethics, as the bottom line of financial accounting values, should also put forward new requirements. Just like the major financial fraud of Ruixing Coffee, it not only violates ethics, but also touches the bottom line of the law. Therefore, from the perspective of business ethics, the article analyzes Ruixing’s financial fraud cases in four aspects: impression management, profit manipulation, earnings management and selective information disclosure, and then proposes solutions from three different perspectives.

关 键 词：会计伦理 印象管理 利润操纵 盈余管理 

分 类 号：F23[经济管理—会计学]