浅议内部控制缺陷与应对措施——以^*ST长生为例

Discussion on Defects of Dnternal Dontrol and Dountermeasures——Taking^ST Changsheng as an Example

进入21世纪以来,随着中国经济的飞速发展,综合国力不断上升,各行各业也抓住经济全球化的机遇迅速发展壮大,但有些企业却在发展的同时忘却了企业的社会责任,为了利益铤而走险的案例不断出现。2017年11月,*ST长生百白破疫苗质量存疑事件在网络上闹得沸沸扬扬,65万支百白破疫苗效价测定不合格,药监总局责令立即停产,随后更是收到了药监局行政处罚决定书和证监会的行政处罚书,这些都证明长生生物在内部控制方面存在着极大缺陷。通过案例分析法对*ST长生内部控制体系进行研究,分析*ST长生在内部控制五要素方面存在的不足并提出完善措施,以期给医药企业和其他企事业单位提供一定警示,进而建立良好的内部控制制度,做一个有社会责任感的企业。

Since the beginning of the 21st century,China’s economy has been developing rapidly,its comprehensive national strength has been rising,and all walks of life have also seized the opportunity of economic globalization to develop rapidly.However,enterprises forget their responsibilities to the public in economic development,and the cases of taking risks for the sake of interests have occurred constantly.In November 2017,the long-lived biological diphtheria vaccine caused a lot of uproar on the Internet due to quality doubt The determination of potency of ten thousand DPT vaccines was not qualified,and was ordered to stop production immediately by the State Food and drug administration,and then received the decision of administrative penalty from the State Food and Drug Administration and the administrative penalty from the CSRC,which proved that there were great defects in the internal control of Chang Sheng biology.This paper mainly studies the internal control system of Chang Sheng biological company through case analysis,and then combines its open financial data and the punishment results of CSRC to analyze the shortcomings of Chang Sheng biological in the five elements of internal control,such as control environment and risk assessment,and then puts forward countermeasures according to the deficiencies.