财务内部控制研究康美药业为例 工商管理专业VIP免费

摘要医药行业不仅关系到我国经济实力的提升，同时也关系到每一位公民的健康，当前伴随着科技水平的提升，医药公司要想获得良好的发展，就必须对内部控制工作引起足够重视。而最近几年来，不断爆出长春长生问题疫苗事件”等各种医药上市企业财务造假事件，这些事件出现后，不仅令股东利益严重受损，同时也令越来越多的消费者开始质疑消费产品，其引发的社会影响十分恶劣。能够看到，作为高新技术行业，医药行业前期需要投入较高的成本，而且在财务核算等工作的复杂度也很高，外加医药的特殊性，使得医药类企业不得不注重本企业的内部控制和风险管理。本文运用案例研究与文献研究相结合的方法，以康美药业为例，从企业财务舞弊事件入手，深入剖析企业内部控制制度在制定以及运行方面存在的缺陷，然后根据这些不足和缺陷进行有效举措的提出，比如对内控环境进行完善，对风险评估制度进行优化等等，通过这些举措来令医药上市公司内控管理质量得到进一步提升，维护资本市场的正常秩序，创造良好的市场环境，推动我国经济健康良性发展。关键词：医药行业内部控制康美药业财务舞弊AbstractThepharmaceuticalindustryisnotonlyrelatedtotheimprovementofChina'seconomicstrength,butalsorelatedtothehealthofeverycitizen.Atpresent,withtheimprovementofscientificandtechnologicallevel,pharmaceuticalcompaniesmustpayenoughattentiontointernalcontroliftheywanttogetgooddevelopment.Inrecentyears,therehavebeenvariousfinancialfraudincidentsoflistedpharmaceuticalenterprises,suchas"ChangchunChangshengproblemvaccineincident".Aftertheseincidents,notonlytheinterestsofshareholdershavebeenseriouslydamaged,butalsomoreandmoreconsumershavebeguntoquestionconsumerproducts.Thesocialimpactcausedbytheseincidentsisverybad.Itcanbeseenthatasahigh-techindustry,thepharmaceuticalindustryneedstoinvesthighercostsintheearlystage,andthecomplexityoffinancialaccountingisalsoveryhigh.Inaddition,theparticularityofmedicinemakespharmaceuticalenterpriseshavetopayattentiontotheirinternalcontrolandriskmanagement.Thispaperusesthemethodofcasestudyandliteratureresearch,takingKangmeipharmaceuticalasanexample,startingfromthefinancialfraud,deeplyanalyzesthedefectsintheformulationandoperationoftheenterprise'sinternalcontrolsystem,andthenputsforwardeffectivemeasuresaccordingtothesedefects,suchasimprovingtheinternalcontrolenvironment,optimizingtheriskassessmentsystemandsoon,Throughthesemeasures,thequalityofinternalcontrolmanagementofpharmaceuticalappreciationcompanywillbefurtherimproved,thenormalorderofcapitalmarketwillbemaintained,agoodmarketenvironmentwillbecreated,andthehealthyandsounddevelopmentofChina'seconomywillbepromoted.Keywords:pharmaceuticalindustryinternalcontrolKangmeipharmaceuticalfinancialfraud目录一、企业内部控制概述.....................................1（一）内部控制的概念...........................................1（二）内部控制的目标...........................................1（三）内部控制五要素...........................................2（四）内部控制的作用...........................................2二、医药行业特点及内部控制风险点.........................3（一）医药行业特点.............................................3（二）医药行业内部控制风险点...................................4三、康美药业舞弊案例概述.................................4（一）康美药业公司介绍.........................................4（二）案例回顾.................................................5四、康美药业内部控制存在的问题成因分析...................7（一）内部控制环境较差.........................................7（二）风险评估制度存...