上市公司内部控制信息披露问题研究——以尔康制药为例+外文资料及中文翻译.docxVIP

PAGE PAGE 16 摘 要 随着我国资本市场的繁荣发展，证券市场也呈现出欣欣向荣的发展态势。与此同时，因制度不完善，监管不到位，证券市场出现了鱼龙混杂的现象。部分上市公司为维持其上市地位，维护其融资能力，不惜铤而走险，在财务上造假，给投资者带来利益上的损失，严重扰乱了我国资本市场的秩序。因此，研究上市公司内部控制信息披露问题具有重要意义。 因行业众多，本文选取了与人们生活健康息息相关的医药制造业进行分析，首先，采用文献研究法和案例分析法，研读国内外相关文献，介绍本文的研究背景、研究意义以及内部控制信息披露的相关概念，通过表格分析了我国上市公司内部控制信息披露的情况，以湖南尔康制药股份有限公司（简称“尔康制药”）为切入点，结合尔康制药的内部控制信息披露情况和所学的专业知识，发现问题并提出对应的改进措施，最后从三个方面对我国上市公司内部控制信息披露问题提出对策建议，并且希望能为我国医药制造业的健康发展提出自己的一些看法。 关键词：医药制造业；内部控制信息披露；尔康制药 Abstract With the prosperity and development of China's capital market, the securities market is also showing a thriving development trend. At the same time, due to the imperfect system and inadequate supervision, the stock market has seen a mix of good and evil people. In order to maintain their listing status and their financing ability, some listed companies have taken risks and forged financial statements, causing losses to investors and seriously disrupting the order of China's capital market. Therefore, it is of great significance to study the disclosure of internal control information of listed companies. As there are many industries, this paper selects the pharmaceutical manufacturing industry which is closely related to people's life and health for analysis. Firstly, it adopts the literature research method and case analysis method to study the relevant literature at home and abroad, introduces the research background, research significance and relevant concepts of internal control information disclosure of this paper, analyzes the internal control information disclosure of listed companies in China through tables, and takes Hunan Erkang Pharmaceutical Co., Ltd. (hereinafter referred to as "Erkang Pharmaceutical") as the starting point. Based on Erkang Pharmaceutical's internal control information disclosure and professional knowledge learned, problems are found and corresponding improvement measures are proposed. Finally, countermeasures and suggestions are put forward for the internal control information disc