摘要近年来，随着社会经济的蓬勃发展，竞争日益加剧。由于企业内部控制失效而出现的财务造假案例不断出现，社会公众及投资者越来越重视上市公司的内部控制信息的披露，研究企业的内部控制是否有效运行具有现实意义。对于企业来说，良好的内部控制能力对其经营管理效果的提升有着极其重要的作用。内部控制可以提高企业经营管理效率，使企业能够更好地完成企业目标，对防止财务造假行为有重要作用。在诸多行业之中，医药行业由于与人民群众的生命健康息息相关，因此医药企业的内部控制一直以来都是国民关注的焦点。本文结合时事，以康美药业股份有限公司作为研究对象，采用文献研究法与案例分析法作为研究方法，对康美药业内部控制存在的问题展开了分析，同时提出了一些改进措施与意见，期望对医药企业内部控制的优化具有借鉴意义。关键词：内部控制；内控缺陷；财务造假；康美药业AbstractInrecentyears,withthevigorousdevelopmentofsocialeconomy,competitionhasintensified.Casesoffinancialfraudduetothefailureofcorporateinternalcontrolareconstantlyappearing.Thepublicandinvestorsarepayingmoreandmoreattentiontothedisclosureofinternalcontrolinformationoflistedcompanies.Itisofpracticalsignificancetostudywhethercorporateinternalcontrolisoperatingeffectively.Forenterprises,goodinternalcontrolcapabilitiesplayanextremelyimportantroleinimprovingtheeffectivenessoftheirbusinessmanagement.Internalcontrolcanimprovetheefficiencyofbusinessmanagement,enablethecompanytobetterachievecorporategoals,andplayanimportantroleinpreventingfinancialfraud.Amongmanyindustries,thepharmaceuticalindustryiscloselyrelatedtothelivesandhealthofthepeople,sotheinternalcontrolofpharmaceuticalcompanieshasalwaysbeenthefocusofnationalattention.Thisarticlecombinescurrentevents,takesKangmeiPharmaceuticalCo.,Ltd.astheresearchobject,andusesliteratureresearchandcaseanalysismethodsasresearchmethodstoanalyzetheproblemsexistinginKangmeiPharmaceutical’sinternalcontrol.Atthesametime,itputsforwardsomeimprovementmeasuresandopinions.ItisofreferencesignificancefortheoptimizationofinternalcontrolofpharmaceuticalcompaniesKeywords:Internalcontrol；internalcontroldefects；financialfraud；KangmeiPharmaceutical目录一、引言..................................................................................................6（一）研究背景及意义............................................................................61.研究背景...........................................................................................62.研究意义...........................................................................................6（二）文献综述.....................................................................................7（三）研究内容与研究方法......................................................................81.研究内容...........................................................................................82.研究方法...........................................................................................9二、相关理论分析.....................................................................................9(一)内部控制的定义..................................................................................9(二)内部控制的目标..................................................................................9(三)内部控制的原则................................................................................10(四)内部控制的原则................................................................................111...
