【作者】 白雪；

【导师】 姚梅芳；

【作者基本信息】 吉林大学 ， 会计硕士（专业学位）， 2019， 硕士

【摘要】 2016年山东省破获了一起重大违规疫苗案,紧接着疫苗制造行业频频爆出丑闻,先是有江苏延申,之后是长生生物和武汉生物。疫苗生产安全关系国计民生,重要性不言而喻。通过分析这些案例可以发现,疫苗制造企业生产劣质疫苗来谋取利益,除了外部监管放松警惕,与企业内部控制和公司治理不完善有紧密联系。内部控制就像是企业的防火墙,可以防范公司高层的舞弊以及生产经营的风险等诸多问题。然而,我国上市公司整体内部控制制度还不是很完善,比如长生生物的内部控制就形同虚设,虽然定期公告内部控制自我评价表,但是可以看出只是例行公事,并没有起到实际作用。所以,企业结合自身实际将内部控制制度完善并且落到实处是上市公司发展的基础。本文基于内部控制视角,采用文献研究和案例分析法对长生生物疫苗案例进行研究,通过以长生生物对外公布年报以及相关公告为切入点,由财务数据和其他内部控制公开信息透视出长生内部控制制度与公司治理的不完善之处。探究内部控制缺陷与暴露出问题之间的因果规律找到长生生物伪造疫苗的深层动因。为上市公司制定更加完善有效的内部控制制度提供参考。本文采用案例型论文的写法。首先介绍了选取本案例的意义和目的以及存在哪些不足之处,然后是案例正文,描述长生生物疫苗案的问题产生和发展情况,长生生物的经营现状,接着是案例分析,首先通过对长生生物的财务情况进行分析从财务数据透视出长生生物公司生产经营的不合理之处,然后对长生生物的内部控制情况采用COSO五要素的方法进行问题分析,接着对长生生物不完善不合理的内部控制制度提出建议。最后为本文总结,阐述本文的结论。更多还原

【Abstract】 In 2016,Shandong Province cracked a major vaccine violation case,followed by frequent scandals in the vaccine manufacturing industry,first in Jiangsu Yanshen,then Changsheng Biology and Wuhan Biology.Through the analysis of these cases,it can be found that the production of inferior vaccines for profit by vaccine manufacturers is closely related to the imperfect internal control and corporate governance of enterprises.Internal control is just like the firewall of an enterprise.It can prevent the high-level fraud and the risk of production and operation.However,the implementation of the overall internal control of Listed Companies in China is not perfect.For example,the internal control of Changsheng Biology is nothing.Although the internal control self-evaluation form is regularly announced,it can be seen that it is only routine and does not play a practical role.Therefore,it is the basis for the development of listed companies to improve and implement the internal control system in accordance with their own reality.Based on the perspective of internal control,this paper uses literature research and case analysis to study the case of Changsheng Biological Vaccine.Through publishing annual report and related announcements of Changsheng Biological Vaccine,the imperfections of Changsheng Internal Control System and corporate governance can be seen from financial data and other internal control information.Explore the causal law between internal control deficiencies and exposed problems to find the underlying motivation of fake vaccines for long-lived organisms.It provides reference for listed companies to formulate more perfect and effective internal control system.This paper adopts the method of writing case-based papers.Firstly,it introduces the significance and purpose of this case and what shortcomings exist.Then it is the case text,describing the emergence and development of the problem of the Changsheng Biological Vaccine Case and the current situation of the operation of Changsheng Biological Vaccine Case.Then it is the case analysis.Firstly,through the analysis of the financial situation of Changsheng Biological Company,the irrationality of the production and operation of Changsheng Biological Company can be seen from the financial data.Then,the internal control of perennial organisms is analyzed by COSO five elements method,and then some suggestions are put forward for the imperfect and unreasonable internal control system of perennial organisms.Finally,the conclusion of this paper is summarized.更多还原