社会责任与企业内部控制环境优化——以长春长生疫苗事件为例摘要企业的社会责任通俗上来讲是说，企业要把利益放在首要位置的固有思维理论。在这种固有思维理论的影响下，很多企业开始盲目追求利益，从而引发了许多社会问题。最近这段时间，长春长生生物科技有限公司的不合格“疫苗”事件，成了人民群众议论的话题。该事件不仅对整个疫苗行业影响重大，同时引发了人们对社会道德与企业责任等问题的讨论与反思。众所周知，疫苗业属于特殊的行业，疫苗的质量直接关系到人们的身体健康。而问题疫苗的发生，可以看出我国疫苗行业社会责任意识薄弱。“疫苗”事件的发生也给我们敲响了警钟，告诉我们企业社会责任的缺失已经成为一个非常严重的问题，各种舆论早已把疫苗事件推到了风口浪尖，我们必须加以重视。同时，疫苗事件的发生也暴露出长春长生公司内部存在严重问题，本文将以长春长生为例，首先介绍“疫苗”事件的发生，其次从疫苗事件展开分析长春长生的财务状况以及其内部控制存在的问题，主要从公司的内部控制环境、风险评估缺失、控制活动不足、信息沟通迟缓、内部监督失效五方面来分析长春长生内部控制存在的缺陷并对这些缺陷的原因进行探究。再对这些内部控制环境问题进行优化，最后分析这次事件应承担的社会责任。企业必须完善内部控制，树立正确的社会责任意识，认识到企业责任对社会的重要性。关键词：长春长生，社会责任，内部环境优化Socialresponsibilityandinternalcontrolenvironmentoptimization--acasestudyofchangchunchangshengvaccineAbstractGenerallyspeaking,corporatesocialresponsibilityistheinherentthinkingtheorythatenterprisesshouldputinterestsfirst.Undertheinfluenceofthisinherentthinkingtheory,manyenterprisesbegantopursueinterestsblindly,whichcausedmanysocialproblems.Recently,changchunchangshengbiotechnologyco.,LTD."vaccine"event,sothateveryonepanic.Theincidentnotonlyhasasignificantimpactontheentirevaccineindustry,butalsotriggereddiscussionandreflectiononissuessuchassocialmoralityandcorporateresponsibility.Asweallknow,thevaccineindustryisaspecialindustry,andthequalityofvaccineisdirectlyrelatedtopeople'shealth.Buttheoccurrenceoftheproblemvaccine,mayseeourcountrymedicineprofessionsocialresponsibilityconsciousnessisweak.Atthesametime,theoccurrenceofthe"vaccine"eventalsosoundedthealarmforus,tellingusthatthelackofcorporatesocialresponsibilityhasbecomeaveryseriousproblem,andvariouspublicopinionshavealreadypushedthevaccineeventtotheforefront,whichwemustpayattentionto.Atthesametime,theoccurrenceofvaccineincidentsalsoexposedseriousinternalproblemsofChangchunChangshengCompany.ThisarticlewilltakeChangshengCompanyasanexample,firstintroducetheoccurrenceof"vaccine"incidents,andthenanalyzeChangchunChangsheng'sfinancialsituationandinternalcontrolproblemsfromthevaccineincidents,mainlyfromthecompany'sinternalcontrolenvironment,thelackofriskassessment,inadequatecontrolactivities,information.ThispaperanalysesthedefectsofChangchunChangsheng'sinternalcontrolfromfiveaspects:slowcommunicationandfailureofinternalsupervision,andexploresthecausesofthesedefects.Theseinternalcontrolissuesarethenoptimisedandafinalanalysisofthesocialresponsibilitywascarriedout..Enterprisesmustimproveinternalcontrol,establishacorrectsenseofsocialresponsibility,andrecognizetheimportanceofcorporateresponsibilitytosociety.KeyWords:Changchunlongevity,Thesocialresponsibility,Internalenvironmentoptimization目录第1章绪论..................................................................11.1研究背景................................................................11.2研究意义..................................................
