Research On Internal Control Of Social Responsibility Of Changsheng

In recent years,with the development of the overall strength of the pharmaceutical industry,some drug safety incidents have attracted wide public attention.As an important link to promote social and economic development and protect people's lives and health,pharmaceutical enterprises have a long way to go to fulfill their social responsibility,which not only relates to their own development,but also has a profound impact on social economy.Therefore,enterprises should fulfill their responsibilities in safety production,product quality(including services),environmental protection and employee rights and interests.The failure of internal control is an important reason why corporate social responsibility can not be effectively fulfilled.Based on Guidelines for the Application of Internal Control No.4-Social Responsibility,this paper analyses the defects of internal control of Changsheng Biology in product quality and environmental protection,probes into the causes of the failure of internal control of its social responsibility from the five elements of internal control,and puts forward some suggestions for improvement.The purpose is to analyze the influence of internal control construction on the performance of corporate social responsibility.In the process of development,enterprises must ensure a good internal control environment,define the weight of economic,social and environmental objectives,and better fulfill their social responsibilities.Changchun Changsheng Biotechnology Co.,Ltd.(hereinafter referred to as "Changsheng Biotechnology")is selected as a case company in order to arouse the attention of pharmaceutical enterprises to the internal control of social responsibility.The exposure of adsorbed acellular diphtheria tetanus combined vaccine potency indicators do not meet the requirements and the production of lyophilized human rabies vaccine has recorded falsification,seriously threatening the lives and health of vaccinators,making the public panic,the adverse impact on the industry and society of the harsh,far-reaching,it is hard to estimate.Based on "Guidelines for the Application of Internal Control No.4-Social Responsibility"(her-einafter referred to as "No.4-Social Responsibility"),this paper combs the status quo and relevant theories of corporate social responsibility and internal control,and focuses on the analysis of the performance of social responsibility of perennial organisms in product quality,environmental protection and protection of employees' rights and interests.It is found that Changsheng Biology has defects such as irregular drug production process,lower R&D investment than the industry average,improper handling of hidden dangerous drugs,failure to conscientiously implement the responsibility of energy conservation and emission reduction,and weak sense of responsibility for protecting employees' rights and interests.Then starting from the five elements of internal control,this paper analyses the construction of internal control of social responsibility of Changsheng Biology,explores the reasons for the failure of internal control of social responsibility,and warns enterprises to maintain good internal control of social responsibility in the process of development.The study found that as a pharmaceutical enterprise with both strength,competitiveness and influence in the industry,the problems of Changsheng Biology in fulfilling its social responsibility are both representative and universal.For pharmaceutical enterprises,the importance of social responsibility is not high,and the deficiencies in internal control of social responsibility are also common.Therefore,at the end of this paper,the author puts forward suggestions for improving the internal control of social responsibility based on the five elements of internal control for pharmaceutical enterprises,control the fulfilment of social responsibility in an all-round way,the author helps pharmaceutical enterprises balance economic,social and environmental objectives.The power and social responsibility should be actively fulfilled.