摘要：进入21世纪后，企业内部控制问题得到重视，企业内控有效性的审计越来越完善和严苛，使得越来越多的企业暴露出各种各样的内控缺陷。内控缺陷不仅有损企业信誉，还为财务舞弊和财务造假提供了机会，可能对企业造成致命性打击。本文首先结合近几年国内外对于企业内部控制已取得的研究成果，概述了内控制度的发展、内控对于企业的重要性以及内控审计对企业的影响，接着在相关理论基础上，以连续三年内部控制审计报告被给予否定意见的中珠医疗公司为研究对象，通过运用案例分析法，分析了公司出现内部控制失败的原因，并通过与具有良好内部控制体系的千红制药公司的对比，分析内部控制的失败对公司盈利能力、营运能力、创新能力的影响，最后结合公司在内部控制方面存在的问题，提出相对应的对策和建议，帮助公司提升内部控制的有效性，实现其发展目标。

关键词：内部控制；否定意见；中珠医疗

Case Study on Adverse Opinions of Internal Control Audit Report

——Take Zhongzhu Healthcare Company as an example

Abstract：After entering the 21st century, the problem of internal control of enterprises has been paid attention to. The audit of the effectiveness of internal control of enterprises is becoming more and more perfect and rigorous, which makes more and more enterprises expose various defects of internal control. Defects in internal control not only damage the reputation of enterprises, but also provide opportunities for financial fraud and financial fraud, which may cause a fatal blow to enterprises. Firstly, basing on summarizes for enterprise internal control research results at home and abroad in recent years,the paper introduces the development of internal control , the importance of the internal control of enterprise and the influence made by internal control audit report .This paper takes Zhongzhu Healthcare company as a case which was given negative opinions in internal control for three consecutive years to analyse the causes of failure of internal control through case analysis method,and compares with Qianhong company which has a good internal control system to analyse the influence of failure of the internal control of company in profit ability, operation ability and innovation ability.In the end, this paper puts forward the corresponding improvement measures combined problems in the internal control of companies, to improve the effectiveness of internal control and achieve their goals.

Keywords:Internal control; Adverse opinion ;Zhongzhu Healthcare Company

 

目 录

摘要 1

Abstract 2

一、引言 3

二、文献综述 4

（一）内部控制相关制度的发展 4

（二）内部控制重要性的相关研究 4

内部控制审计的相关研究 5

评述 6

三、理论基础 7

（一）内部控制理论依据及内容 7

（二）委托代理理论 8

（三）信号传递理论 8

四、案例研究——中珠医疗控股有限公司 9

（一）案例介绍 10

（三）案例分析 10

五、对策建议 17

（一）强化建设关联方交易内部控制和外部监管 17

（二）加强内部监督和权力制衡 17

（三）提高风险防范意识和评估能力 19

参考文献 17