Causes And Countermeasures Of Financial Fraud In Kangmei Pharmaceutical

Health is the primary condition for people to settle down and live.2018 sig pharmaceutical financial fraud incident shocked the nation,sig pharmaceutical thus punishment by the CSRC,in today's medical system reform continued to deepen,the pharmaceutical industry internal control can't keep up with the speed of development problem has been increasingly sharp,to the enterprise internal control construction development play a role,this article combed the financial fraud and the latest development of the internal control,linked to financial fraud motivation from the dual factors theory development to the latest theory of risk factors,risk factor theory is combined with several elements of internal control.Article mainly adopts case study method,selected the sig pharmaceutical industry as an example,based on the sig pharmaceutical industry development in our country medicine industry environment,beginning and end of the financial fraud incidents as the breakthrough point,based on the perspective of internal control on sig pharmaceutical shortly before fermentation,analysis of the causes of the financial fraud scandals to find sig pharmaceutical internal control a lot of deficiencies,namely,corporate governance structure has shortcomings,lack of core post competency force,the lack of perfect risk identification system,the accounting control system is weak,the fraud has not been established procedures and control measures,lack of good information communication mechanism,right concentration.Summarized according to the case study situation,this paper draws the following conclusion: the sig pharmaceutical industry should implement the dispersed equity to prevent an ascending group,the overall concept of moral integrity,form the learning atmosphere,improve short-term solvency,guard against the risk performance downside risks,and improve the capital stock management mechanism and payment application review mechanism,guarantee the communication mechanism is not failure,improve the status of the audit team.This paper analyzes the actual situation of kangmei pharmaceutical company based on financial fraud,optimizes the contents prone to fraud in the loopholes of internal control,and puts forward Suggestions on optimizing and improving internal control to prevent financial fraud.This paper aims to provide some references for the prevention of financial fraud in pharmaceutical enterprises in China in the future.It serves as a reference case for the formulation of internal control plans of enterprises and plays a role in alerting participants.It is expected to help investors identify investment fraud,deter third-party intermediary audit institutions from making decisions independently and impartiously,and promote the optimization of the competitive environment of the pharmaceutical industry to make its own efforts.