会计学院知识库

  医药行业是关乎国计民生的重要行业，一直以来都受到国家的高度重视，医药行业在严峻的疫情形势下对人民以及社会的作用愈加重要。然而随着医药行业财务造假事件频繁发生，企业的内部控制问题也不断被曝光，许多公司因为内部控制出现问题而导致企业亏损严重或者倒闭，需要系统科学的内部控制有效性评价指标体系帮助企业迅速识别到内部控制中存在的薄弱点。在造假事件频发的当下，医药行业的竞争会愈演愈烈，势必会做出相应的调整与解决方法，因此，构建一套科学合理的内部控制有效性评价指标体系迫在眉睫。

  D公司是一家医药制造企业，在内部控制中存在较大问题，本文主要采用文献研究法与案例分析法，首先对国内外关于内部控制有效性的研究成果进行汇总与分析。整理总结内部控制、内部控制有效性以及COSO内部控制框架的定义以及委托代理理论、信息不对称理论的内容，其次，对D医药公司的基本概况、内部控制现状及内部控制评价现状进行介绍。关注了解到D公司行业背景及公司实际情况，将COSO2013整合框架及17项原则作为指引，遵循内部控制指标体系的适用原则，选取了23个定性指标，再选取了8个具有代表性的财务指标作为定量指标，采取定性与定量相结合的方法，构建D公司的内部控制有效性评价指标体系。最后，运用层次分析法确定各指标权重，利用模糊综合评价法计算评价值，对D公司内部控制的有效性做出评估。得出最终评分，D公司的内部控制综合得分为52.59，等级为一般，存在重大缺陷，企业在内部控制制度没有得到有效落实。最后对D公司内部控制中存在的问题提供一些针对性的改善建议，希望能够对D公司的内部控制有效性进行进一步的提升，也为同行业的其他企业建立指标体系和出现类似问题应采取的应对措施提供一些借鉴参考。

  The pharmaceutical industry is an important industry related to the national economy and people's livelihood, and has always been highly valued by the country. Under the severe epidemic situation, the pharmaceutical industry has become increasingly important for the people and society. However, with the frequent occurrence of financial fraud incidents in the pharmaceutical industry, internal control problems in enterprises have also been exposed. Many companies have suffered serious losses or closed down due to internal control problems. A systematic and scientific evaluation index system for the effectiveness of internal control is needed to help enterprises quickly identify weaknesses in internal control. In the current era of frequent counterfeiting incidents, the competition in the pharmaceutical industry will become increasingly fierce, and corresponding adjustments and solutions will inevitably be made. Therefore, it is urgent to establish a scientific and reasonable evaluation index system for the effectiveness of internal control.

  Company D is a pharmaceutical manufacturing enterprise with significant problems in internal control. This article mainly adopts the literature research method and case analysis method. Firstly, it summarizes and analyzes the research results on the effectiveness of internal control at home and abroad. Summarize the definition of internal control, internal control effectiveness, and COSO's internal control framework, as well as the content of principal-agent theory and information asymmetry theory. Secondly, introduce the basic overview, internal control status, and internal control evaluation status of D Pharmaceutical Company. Focusing on understanding the industry background and actual situation of Company D, using the COSO 2013 integration framework and 17 principles as guidance, following the applicable principles of the internal control indicator system, 23 qualitative indicators were selected, and 8 representative financial indicators were selected as quantitative indicators. A combination of qualitative and quantitative methods was adopted to construct the internal control effectiveness evaluation indicator system of Company D. Finally, the analytic hierarchy process is used to determine the weight of each indicator, and the fuzzy comprehensive evaluation method is used to calculate the evaluation value to evaluate the effectiveness of internal control in Company D. According to the final score, the comprehensive internal control score of Company D is 52.59, with a level of average and significant defects. The internal control system of the company has not been effectively implemented. Finally, I provide some targeted improvement suggestions for the problems existing in the internal control of Company D, hoping to further improve the effectiveness of the internal control of Company D, and also provide some reference for other enterprises in the same industry to establish indicator systems and take measures to address similar problems.