Research On Internal Control Defects Of Listed Pharmaceutical Manufacturing Companies

As a special industry and closely related to human life and health,the pharmaceutical manufacturing industry has recently been exposed to financial fraud,drug fraud and other problems.These cases have dealt a heavy blow to the social economy,severely destroyed the image of the pharmaceutical industry in people’s mind,and also made people begin to question whether the corporate information displayed in the internal operation of these listed companies is true,and it is urgent to correct the corporate image.Although China has strictly controlled the internal control system of enterprises and introduced a series of related policies in recent years,the research and solution of internal control defects of Chinese enterprises is still in the initial stage,which needs to be further improved and implemented.This article in the pharmaceutical manufacturing industry internal control information disclosure of listed companies as a starting point,this paper studies the internal control information disclosure,and Furen pharmaceutical industry,for example,the Suggestions are put forward according to the enterprise internal defects,and pharmaceutical manufacturing enterprises improving their internal control system improvement opinions are put forward.This paper takes Furen pharmaceutical company as the research object to analyze its internal control defects,statistics the disclosure of internal control in recent years,so as to propose rectification methods.Statistical analysis at the same time also the pharmaceutical manufacturing companies listed in Shanghai and Shenzhen 2018 the information disclosure of internal control,through the pharmaceutical manufacturing company internal control selfassessment report and the analysis of the external audit report,combined with stakeholder theory,principal-agent theory,the voluntary disclosure of information theory,information asymmetry theory and related theory,the analysis from the aspects of internal control design and execution,found pharmaceutical manufacturing company existing problems and puts forward some Suggestions in this aspect,the results can be better to pharmaceutical manufacturing industry listed companies management advice.This paper adopts the case analysis method,deductive method and induction method,takes the theory of stakeholder theory,voluntary information disclosure theory and other theoretical basis as the theoretical guidance,further studies and analyzes the internal control defects of the pharmaceutical manufacturing industry,in order to provide some references for the listed companies of the pharmaceutical manufacturing industry to improve their internal control system.