新华制药股份有限公司内部控制分析

发布时间：2018-03-18 12:25

本文选题：内部控制　切入点：销售业务　出处：《北京交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：2010年4月26日,我国财政部、审计署等部门联合发布了《企业内部控制配套指引》。企业内控规范体系自2011年1月1日起首先在境内外同时上市的公司施行。截至2012年4月30日,在境内外同时上市的67家上市公司均披露了内部控制自我评价报告,其中仅有1家公司对本公司的内控做出无效的结论,即新华制药股份有限公司。同时,该公司也是包括67家境内外同时上市的公司在内共230家上市公司中唯一被出具否定意见的内部控制审计报告的公司。新华制药股份有限公司在报告期内存在重大缺陷,是由于子公司山东新华医药贸易有限公司对客户授信额度过大导致较大经济损失。本文运用案例研究法,以《企业内部控制基本规范》为理论依据,从控制环境、风险评估、控制活动、信息与沟通、监督控制等五个方面逐一分析新华制药内部控制的现状,并以新华制药披露的重大缺陷作为切入点,找出了新华制药的内部控制所存在的问题,以及导致重大缺陷的根本原因,即信用管理及应收账款管理漏洞,并针对新华制药的内部缺陷,对其内部控制建设提出改善建议。
[Abstract]:In April 26th 2010, the Ministry of Finance, the Audit Office and other departments jointly issued the "guidelines for Internal Control of Enterprises". Since January 1st 2011, the internal control standard system of enterprises has been put into effect at first among companies listed at home and abroad at the same time. As of April 30th 2012, the 67 listed companies listed both inside and outside the country have all disclosed their internal control self-evaluation reports, of which only one company has reached the conclusion that its internal controls are invalid. At the same time, the company is the only company that has issued a negative opinion on the internal control audit of the 230 listed companies, including 67 companies listed at home and abroad at the same time. Xinhua Pharmaceutical Co., Ltd. has major defects in the reporting period, which is due to a large amount of credit granted by Shandong Xinhua Pharmaceutical Trading Co., Ltd., which results in a large economic loss. Based on the basic norms of Enterprise Internal Control, the present situation of Xinhua Pharmaceutical Internal Control is analyzed one by one from five aspects: control environment, risk assessment, control activities, information and communication, supervision and control, etc. Taking the major defects of Xinhua Pharmaceutical Disclosure as the starting point, this paper finds out the problems existing in the internal control of Xinhua Pharmaceutical, and the root causes of the major defects, namely, the loopholes in credit management and accounts receivable management. Aiming at the internal defects of Xinhua Pharmaceutical Company, some suggestions for improvement of its internal control construction are put forward.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.72

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