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     《塞班斯法案》实施后，对于内部控制体系的监管也更加严格，企业的内部 控制的体系也越来越健全。从要求主板上市公司进行强制性披露内控审计报告之 后，企业的内外部信息使用者对于内部控制审计报告的重视程度日益加深。企业 信息披露一定程度上能够减少信息不对称现象的产生，也能使得企业外部的信息 使用者对于企业的情况更加了解，有助于外部信息使用者做出更加合理的投资决 策。虽说近年来，会计师事务所所出具的标准无保留意见在逐渐增加，非标准意 见在逐渐减少，但却能从这些非标准意见中发现违规企业所存在的缺陷问题，以 及所存在着一些共性的内控问题，并从中探究产生这些缺陷的原因，企业出现内 控缺陷问题并因为内部控制缺陷问题而被出具非标准审计意见后，企业的财务状 况、融资情况等会出现怎样的变化呢？这些变化又会给企业带来怎样的影响呢？ 这些问题都值得引起重视。本文通过聚焦具体案例对内部控制审计报告和公开信 息进行分析，选择内部控制否定审计意见的财务后果为出发点探究如何改进该类 企业的内部控制缺陷问题，并根据所识别出的内部控制缺陷问题提出针对性的优 化建议。

      首先，本文先对相关研究背景和研究意义进行了基本介绍，然后对国内和国 外文献进行阅读和积累，并对已有贡献进行了总结和梳理，随后对本文所用的研 究方法进行了相关阐述，对所需理念进行了界定。其次，本文选取天目药业为案 例对象，通过对天目药业情况进行分析，发现天目药业存在的重大缺陷问题并找 到出现重大缺陷问题的原因，最后，本文对天目药业被出具内部控制否定审计意 见后的财务后果进行探讨，根据财务数据分析来看发现在出具报告之后，其会对 企业的财务状况、融资情况以及对企业管理造成不利影响，并针对企业所存在的 内部控制缺陷问题提出了相对应的优化措施。

       本文的结论为企业若未能重视内部控制缺陷并积极进行整改，公司将面临非 标准内部控制审计意见披露后所带来的不利影响，因此，在本文最后对于企业所 存在的内部控制缺陷问题提出了优化建议，主要包括:规范审批流程，健全风险 评估体系、提高披露质量，增强沟通效率，强化外部监督等。

     After the implementation of the Sarbanes Oxley Act, the supervision of the internal control system has become stricter, and the internal control system of enterprises has become increasingly sound. Since the mandatory disclosure of internal control audit reports by listed companies on the main board, the importance of internal control audit reports by internal and external information users of enterprises has been increasing. Corporate information disclosure can to some extent reduce the occurrence of information asymmetry, and also enable external information users to have a better understanding of the company's situation, which helps external information users make more reasonable investment decisions. Although in recent years, the number of standard unqualified opinions issued by accounting firms has gradually increased, and non-standard opinions have gradually decreased, it is possible to discover the defects and common internal control problems of non compliant enterprises from these non-standard opinions, and explore the reasons for these defects. What changes will occur in the financial and financing situation of enterprises after internal control defects occur and non-standard audit opinions are issued due to internal control defects? What kind of impact will these changes bring to enterprises? These issues are all worthy of attention. This article analyzes internal control audit reports and public information by focusing on specific cases. Starting from the financial consequences of negating internal control audit opinions, it explores how to improve the internal control deficiencies of such enterprises, and proposes targeted optimization suggestions based on the identified internal control deficiencies.

     Firstly, this article provides a basic introduction to the relevant research background and significance. Then, through reading and accumulating domestic and foreign literature, the existing contributions are summarized and sorted out. Subsequently, the research methods used in this article are elaborated and the necessary concepts are defined. Secondly, this article selects Tianmu Pharmaceutical as the case study object. Through analyzing the situation of Tianmu Pharmaceutical, significant defects in Tianmu Pharmaceutical are identified and the reasons for these defects are identified. Finally, this article explores the financial consequences of Tianmu Pharmaceutical being issued a negative internal control audit opinion. Based on financial data analysis, it is found that after issuing the report, it will have an adverse impact on the financial status, financing situation, and management of the enterprise. Corresponding optimization measures are proposed for the internal control defects in the enterprise.         The conclusion of this article is that if a company fails to pay attention to internal control deficiencies and actively rectify them, it will face adverse effects caused by the disclosure of non-standard internal control audit opinions. Therefore, in the end of this article, optimizationsuggestions are proposed for the internal control deficiencies existing in the company, mainly including standardizing the approval process, improving the risk assessment system, improving disclosure quality, enhancing communication efficiency, and strengthening external supervision.