%0 Journal Article
%T TX生物医药公司内部控制问题案例研究<br>Case Study on Internal Control of TX Biomedical Company
%A 张鑫
%J Management Science and Engineering
%P 212-217
%@ 2167-6658
%D 2022
%I Hans Publishing
%R 10.12677/MSE.2022.112027
%X TX生物公司疫苗造假事件曝出后，引发了业界对医药企业内部控制建设的高度关注。本文从控制环境、风险评估、控制活动以及内部监督四个方面对TX生物内部控制现状进行分析，发现该公司存在股权高度集中、控制权与经营权合一、风险意识薄弱、内部监督机制失效等问题。建议从完善公司的治理结构、建立健全内部控制活动、加强企业风险意识、强化内部监督等方面进行改进，完善医药企业内部控制制度的建设。<br />
After the exposure of TX Biomedical Company’s vaccine fraud, the industry has paid high attention to the construction of internal control of pharmaceutical enterprises. This paper analyzes the internal control of TX Biomedical from four aspects: control environment, risk assessment, control activities and internal supervision. It is found that the company has problems such as high concentration of equity, integration of control and management rights, weak risk awareness and failure of internal supervision mechanism. It is suggested to improve the corporate governance structure, establish and improve the internal control system, strengthen the corporate risk awareness and strengthen internal supervision, improve the construction of internal control system of pharmaceutical enterprises.
%K 医药企业，内部控制，公司制度；Pharmaceutical Enterprises
%K Internal Controls
%K Company System
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=53079