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Corporate Compliance Management Research

Posted on:2020-05-17Degree:MasterType:Thesis
Country:ChinaCandidate:L XieFull Text:PDF
GTID:2439330578963077Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,many companies have faced problems such as corporate scandals and huge fines due to inadequate compliance management.Therefore,all walks of life have begun to attach importance to compliance management,and have adopted measures such as setting up compliance management departments and hiring professional compliance officers.The phenomenon of violations seems to be increasing nationwide,and violations are still frequently exposed to the public's vision.Therefore,it is of certain practical significance to explore why corporate violations are repeated.This paper chooses the pharmaceutical giant of GlaxoSmithKline,which is representative of the compliance management of the pharmaceutical industry.Through literature research,theoretical analysis and data analysis,it comprehensively analyzes the causes of corporate violations and proposes a systematic Feasible strategic advice.First,through an in-depth analysis of the case of GlaxoSmithKline violations,and read a large number of documents,to study the reasons for GlaxoSmithKline violations,according to the two major forms of violations of commercial bribery and tax evasion,find out their commonalities and characteristics.The results show that the market scale is fiercely competitive,the external compliance legal environment needs to be improved,the “same group effect” of the illegal enterprises in the industry,the maximization of corporate interests,and the irregular construction of corporate compliance management organizations are the common reasons for the two.The behavior is concealed and its manifestations are different.The monopolistic ability of medical resources to monopolize consumers is low.The misunderstanding and abuse of cultural traditions and customs are the characteristics of commercial bribery.The pricing mechanism of imported drugs is unreasonable.The malformation of local government is the tax evasion of enterprises.The characteristic reason.Secondly,through the social,market and business environment,it analyzes the social adverse effects brought by GlaxoSmithKline's violations,and analyzes the adverse effects of violations on the company itself according to the company's financial report and product market.Finally,combined with the corporate characteristics of GlaxoSmithKline,targeted improvement suggestions for the reasons for the violations,one is to pay attention to the training of compliance talents,improve the comprehensive capabilities of enterprises,and the second is to improve relevant laws and regulations and increase violations.The punishment of behavior,the third is that the executives take the lead in promoting the construction of compliance culture,and the fourth is to strengthen the enterprise supervision mechanism,hoping to encourage enterprises to recognize the importance of compliance management,attach importance to compliance management,and effectively implement compliance management and promote The entire industry,and the entire society,is developing in a healthy and stable manner.
Keywords/Search Tags:compliance, compliance management, GlaxoSmithKline, pharmaceutical industry
PDF Full Text Request
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