I我国上市公司内部控制存在的问题及建议——以长春长生生物科技有限公司为例摘 要当今社会经济发展中，我国上市公司内部控制的发展对公司自身起了关键的作用，内部控制制度可以保证上市公司信息披露的真实有效，生产发展过程合法合规，从而达到了长期稳定的发展目标。但是，我国上市公司内部控制制度还存在许多问题有待解决。本文以长生生物公司疫苗造假事件为例，对其内部控制的现状进行了详细的分析阐述,以及列举一些内部控制的理论概述进行对应分析，剖析了该公司疫苗事件发展过程中反映的内部控制问题,并对这些问题提出来六个可行性建议：有机结合上市公司战略目标与内部控制；完善上市公司内部控制制度体系；加强上市公司内部控制执行力；健全上市公司监督评价体系；改善上市公司内部控制环境；重视上市公司风险评估。关键词：上市公司；内部控制；长生生物公司IIThe problems of internal control of listed companies in China and its suggestion —— Take Changchun Changsheng Biotechnology Co. , Ltd. as an exampleAbstractIn today's social and economic development, the development of internal control of listed companies in China has played a key role in the company itself. The internal control system can ensure that the information disclosure of listed companies is true and effective, and the production development process is legal and compliant, thereby achieving long-term stable development goals. . However, there are still many problems to be solved in the internal control system of listed companies in China. This article takes Changsheng Biological Company's vaccine counterfeit incident as an example, analyzes the status of its internal control in detail, and lists some theoretical overviews of internal control for corresponding analysis, and analyzes the internal control problems reflected in the development of the company's vaccine incident. And put forward six feasible suggestions for these issues: organically integrate the listed company's strategic objectiv...
