Research On The Evaluation Of Internal Control Information Disclosure Quality Of Listed Companies In The Pharmaceutical Industr

In recent years,with the strengthening of people’s attention to the medical and health industry,various fraud incidents of listed companies in the pharmaceutical industry gradually entered the public vision,enterprises through a variety of different means such as false profits for financial fraud.Pharmaceutical industry listed company financial series of chaos,which reflects the pharmaceutical industry enterprise internal control related work is not yet in place,but also let the information users will focus on the pharmaceutical industry internal control work,more and more attention to the pharmaceutical industry internal control information disclosure and quality.Although the Ministry of Finance of our country,CSRC and other successively issued a series of related policies and regulations to the listed company’s internal control information disclosure format and content requirements,but the pharmaceutical industry enterprise internal control information disclosure work is still not very satisfactory,form is more important than substance,the information disclosure can not fully reflect the work of the internal control,Also can not play a role in supervising and regulating the internal control of listed companies.Compared with other industries,the pharmaceutical industry has the characteristics of large amount of investment in research and development and production,strong dependence on preferential policies such as taxation,difficult inventory and fixed assets accounting and large space for financial fraud.Internal control work should be combined with relevant characteristics to grasp the key and difficult points of internal control.Focus on monitoring financial risks,fraud risks,production and research risks,inventory and fixed assets inventory and other links.Therefore,it is meaningful to make a series of characteristic information disclosure quality evaluation system for the pharmaceutical industry.This paper sorts out the existing policies and regulations on internal control information disclosure of listed companies,including Internal Control Evaluation Guidelines,General Provisions for Internal Control Evaluation Report of No.21 Annual Rules for Information Disclosure and Reporting of Publicly Issued Securities Companies,etc.Combined with the industry characteristics and key internal control work of listed companies in the pharmaceutical industry,On this basis to establish the pharmaceutical industry internal control information disclosure evaluation indicators,including timeliness,integrity,comprehensiveness,authenticity and industry of 5 dimensions,a total of 41 indicators,a total of 34 companies on the main board of internal control information disclosure statistics.An evaluation model which can reflect the quality of internal control information disclosure of listed companies in pharmaceutical industry was established by entropy weight method.The quality evaluation index system model is applied,and according to the evaluation scores of pharmaceutical enterprises obtained by calculation,Peking University Pharmaceutical with the highest score is selected for case study.Through the analysis of the dimensions of the internal control information disclosure of Peking University Pharmaceutical,it is concluded that Peking University Pharmaceutical in all aspects of the internal control information disclosure has a relatively clear disclosure,the situation of its internal control information disclosure has reference significance for other listed companies in the pharmaceutical industry to strengthen the quality of internal control information disclosure.