企业内部控制环境研究——基于长生生物疫苗造假事件的分析摘 要企业内部控制是当代企业发展至关重要的一种治理机制，是提高企业治理水平和降低企业风险的重要手段，企业内部控制环境是企业内部控制的基础，是决定企业内部控制发挥实质性作用的关键性要素，也是促进企业可持续发展的核心。本文从理论层面上，基于 COSO 内部控制框架对内部控制环境的内涵以及要素进行具体详细分析，了解内部控制环境要素与企业可持续发展之间的联系，再次以长生生物疫苗造假案例为研究对象，以理论联系实践的方式，分析出长生生物内部控制环境体系的缺陷与不足。最后，根据上述所得出的缺陷和不足提出优化企业内部控制环境体系的若干方法和建议。关键词：内部控制；内部控制环境；长生生物IThe Research on Enterprise Internal Control Environment--with Changsheng Biology as an exampleAbstractInternal control of the enterprise is a governance mechanism that is essential for the development of contemporary enterprises.It aimed to improve the corporate governance level and reduce the risk of the enterprise.The enterprise internal control environment is the foundation of enterprise internal control,which plays a substantial role in the enterprise internal control,and also is the core of promoting the sustainable development of enterprises. Based on the COSO internal control framework on the connotation and elements of the internal control environment,this article from the theoretical level analyzes the detailed contents,understanding the internal control environment factors and the connection between the enterprise sustainable development.Once again,the fake case of changsheng biological vaccine is taken as the research object, analyzing the longevity of defects of internal control environment system by way of theory with practice. Finally, according to the above-mentioned defects and deficiencies, several methods and suggestions for optimizing the internal control environment syste...
