上市公司关联方交易内部控制问题与建议—以科伦药业关联交易为例

Problems and Suggestions on Internal Control of Related Party Transactions of Listed Companies—A Case Study of Kelun Pharmaceutical Co.

摘要: 我国资本市场发展还处于初级阶段，内部股权结构不合理现象广泛存在，所以上市公司内部存在着大量的关联交易问题。本文应用案例研究的方法，分析科伦药业关联交易，从COSO报告五要素出发，找到科伦药业关联交易当中存在的问题，并分析导致关联交易出现问题的内部控制方面的原因，根据原因提出相关的建议，希望能对公司建立完善的内部控制体系起到一定的指导意义，并对公司今后的关联交易起到一定的帮助作用。

Abstract: As capital market development is still at the initial stage and the irrationality of internal equity structure is widespread in China, there are a lot of related transactions in listed companies. From the perspective of five elements in COSO report, these papers analyze the related transactions of Kelun Pharmaceutical Company, aim at finding out the problems in the related transactions, and analyze internal control reasons for these problems. According to the reasons, relevant suggestions are given which may have guidance significance for establishing a perfect internal control system for the company and play a certain role in helping the company’s related transactions in the future.