全球经济一体化的迅速发展及市场环境不断变化，给企业带来众多机遇的同 时，也让企业面临的经营管理风险日益增大。近年来，国内外出现了众多财务丑 闻，诸如安然、世界通信、默克制药的财务造假，直至 2018 年长春长生因违法 生产和销售狂犬病疫苗被处罚，造成民众对国内疫苗市场堪忧。这些丑闻的产生 都与公司不合理的治理结构及不完善的内部控制体系有着密切的关联。企业所有 权、经营权、监督权未完全分离，董事会、监事会、经理层等治理结构没有起着 相互制衡的作用，造成了内部控制的失效。内部控制的建立和完善可以降低企业 的违规风险、经营风险，提高公司治理水平。因此，建立和完善企业内部控制体 系，优化公司治理结构，对企业的发展显得越来越重要。 本文以国有上市公司BD医药股份有限公司作为典型案例，以美国COSO《内 部控制——整合框架》理论为基础，从控制环境、风险评估、控制活动、信息与 沟通及内部监督五个方面对该公司内部控制进行研究。本文首先从理论框架入 手，结合 BD 公司 2017 年度内部控制评价报告及 2015-2017 年度报告对内部控 制现状进行分析，在此基础上对 BD 公司内部控制体系中存在的问题进行剖析， 最后有针对性地提出优化措施，为优化 BD 公司内部控制体系提供决策参考。 通过上述案例研究，本文认为 BD 公司内部控制体系优化应包括以下五个方 面：优化控制环境，完善风险管控系统、优化控制活动、完善信息与沟通系统、 强化内部监督系统。BD 公司作为国有上市医药制造业的缩影，本文以期通过对 该公司内部控制体系的优化研究，为完善我国医药制造业内部控制体系提供相关 借鉴。 关键词：内部控制；风险评估；控制活动；医药制造企业III Abstract With the rapid development of global economic integration and the constant change of market environment, enterprises are faced with a lot of opportunities, and the risk of management is increasing day by day. In recent years, there have been many financial scandals at home and abroad, such as financial fraud of Enron, World Communications and Merck Pharmaceutical, until Changchun Changsheng was punished for illegally producing and selling rabies vaccine in 2018, which caused people to worry about the domestic vaccine market. These scandals are closely related to the company's irrational governance structure and imperfect internal control system. As the ownership, management and supervision of the enterprise are not completely separated, the board of directors, the board of supervisors, the management level and other governance structures do not play a role of checks and balances, resulting in the failure of internal control. The establishment and perfection of internal control can reduce the risk of violation, manage risk and improve the level of corporate governance. Therefore, it is more and more important to establish and perfect the internal control system and optimize the corporate governance structure. This paper takes BD Pharmaceutical Co., Ltd., a state-owned listed company, as a typical case. Based on the theory of COSO Internal Control-Integration Framework to study its internal control from five aspects: control environment, risk assessment, control activities, information and communication, and internal supervision. This paper begins with the theoretical framework, and analyzes the current situation of internal control in BD Company based on the internal control evaluation report of BD Company in 2017 and the annual report of 2015-2017. On this basis, the problems existing in the internal control system of BD Company are analyzed. Finally, the optimization measures are put forward in order to provide decision reference for the optimization of BD internal control system. Through the above case studies, this paper argues that the optimization of internal control should focus on the following five aspects: optimizing the control environment, improving risk management and control system, optimizing control activities, improving information and communication system, and strengthening internal supervision system. In addition, BD Company, as the epitome of the state-owned listed pharmaceutical manufacturing industry, is expected to provide relevant reference for improving the internal control system of China's pharmaceuticalIV manufacturing industry through the optimization study of the company's internal control system. Key Words: internal control; risk assessment; control activities; pharmaceutical manufacturing enterprisesV 目 录 摘要 .............................................................................................................................I Abstract......................................................................................................................III 1 绪论 ...........................................................................................................................1 1.1 选题背景及意义 ............................................................................................1 1.1.1 选题背景 ............................................................................................1 1.1.2 研究意义 ............................................................................................1 1.2 研究综述 ........................................................................................................2 1.2.1 国外研究综述 ....................................................................................2 1.2.2 国内研究综述 ....................................................................................2 1.2.3 文献简要评述 ....................................................................................3 1.3 研究内容、研究方法及研究思路 ................................................................4 1.3.1 研究内容 ............................................................................................4 1.3.2 研究思路 ............................................................................................4 1.3.3 研究方法 ............................................................................................6 2 概念界定及相关理论...............................................................................................7 2.1 内部控制概念界定 ........................................................................................7 2.1.1 内部控制的定义 ................................................................................7 2.1.2 内部控制框架 ....................................................................................7 2.2 相关理论 ........................................................................................................9 2.2.1 委托代理理论 ....................................................................................9 2.2.2 控制权理论 ........................................................................................9 2.2.3 信息不对称理论 ................................................................................9 3 BD 医药股份有限公司内部控制现状分析............................................................11 3.1BD 医药公司概况.........................................................................................11 3.1.1 基本情况 ..........................................................................................11 3.1.2 组织机构 ..........................................................................................11 3.1.3 财务概况 ..........................................................................................12 3.2 内部控制体系运行现状分析 ......................................................................14 3.2.1 控制环境现状分析 ..........................................................................14 3.2.2 风险应对现状分析 ..........................................................................16 3.2.3 控制活动现状分析 ..........................................................................17 3.2.4 信息与沟通现状分析 ......................................................................19 3.2.5 内部监督现状分析 ..........................................................................20VI 3.3 小结 ..............................................................................................................21 4 BD 医药股份有限公司内部控制体系问题剖析....................................................22 4.1 控制环境存在的问题剖析 ..........................................................................22 4.1.1 治理结构不理想 ..............................................................................22 4.1.2 员工的内部控制意识薄弱 ..............................................................24 4.1.3 权限及职责分配不健全 ..................................................................25 4.2 风险评估存在的问题剖析 ..........................................................................26 4.2.1 风险评估体系不健全 ......................................................................26 4.2.2 员工风险管理意识淡薄 ..................................................................27 4.2.3 重大风险预警及防范措施不到位 ..................................................27 4.3 控制活动存在的问题剖析 .........................................................................28 4.3.1 财务预算管理机制不完善 ..............................................................28 4.3.2 对控股子公司合同管理不到位 ......................................................28 4.3.3 供应商及客户的信用管理不到位 ..................................................29 4.4 信息与沟通存在的问题剖析 ......................................................................31 4.4.1 内部信息沟通不畅 ..........................................................................31 4.4.2 外部沟通渠道有限 ..........................................................................32 4.4.3 信息披露管理存在缺陷 ..................................................................32 4.5 内部监督存在的问题剖析 .........................................................................33 4.5.1 内部监督体系不完善 ......................................................................33 4.5.2 对控股子公司的监督不到位 ..........................................................33 4.5.3 内审人员业务水平有限 ..................................................................33 4.6 小结 .............................................................................................................34 5 BD 医药股份有限公司内部控制体系优化............................................................35 5.1 内部控制体系优化构建思路 ......................................................................35 5.1.1 构建目标 ..........................................................................................35 5.1.2 构建原则 ..........................................................................................35 5.1.3 优化框架构建 ..................................................................................36 5.2 优化控制环境 .............................................................................................38 5.2.1 完善治理结构 ..................................................................................38 5.2.2 将内控思想融入企业文化建设 ......................................................39 5.2.3 健全权责分配对等机制 ..................................................................40 5.3 完善风险管控系统 ......................................................................................41 5.3.1 完善风险评估体系 ..........................................................................41VI 5.3.2 强化员工风险管理意识 ..................................................................42 5.3.3 建立专门的重大风险预警体系 ......................................................43 5.4 优化控制活动系统 ......................................................................................44 5.4.1 健全财务预算管理体系 ..................................................................44 5.4.2 建立控股子公司合同管理体系 ......................................................45 5.4.3 健全供应商及客户信用管理体系 ..................................................46 5.5 完善信息与沟通系统 ..................................................................................48 5.5.1 建立内部无障碍沟通体系 ..............................................................48 5.5.2 丰富外部信息沟通渠道 ..................................................................49 5.5.3 建立合规的信息披露体系 ..............................................................50 5.6 强化内部监督系统 .....................................................................................51 5.6.1 完善内部监督体系 ..........................................................................51 5.6.2 健全控股子公司内审体系 ..............................................................51 5.6.3 提高内审人员整体素质 ..................................................................52 5.7 小结 .............................................................................................................52 6 结论与展望 .............................................................................................................53 6.1 主要研究结论 ..............................................................................................53 6.2 研究不足与展望 ..........................................................................................54