家族企业数字化与内部控制环境建设——以康美药业财务造假为例

Construction of Digitization and Internal Control Environment in Family Enterprises—A Case Study of Kangmei Pharmaceutical Financial Fraud

摘要: 随着改革开放的不断推进，中国的民营企业逐渐如雨后春笋般涌现出来，其中，家族企业在民营企业中占据了很大的比重。然而，采用集权结构的家族企业弊端也开始显现出来，这其中往往伴随着因为企业数字化建设缺失而导致的财务造假问题，不但损害了相关人员的权益，也破坏了公平。本文以康美药业财务造假案为研究对象，旨在分析家族企业数字化与内部控制之间的关系，并通过加强数据管理，健全信息技术治理结构，强化ERP系统应用，提高风险管理等方面来加强家族企业的数字化建设，从而改善企业内部控制环境，继而降低企业财务造假风险，这对于提升我国家族企业信誉，促进市场健康发展具有重要意义。

Abstract: With the implementation of China’s reform and opening up, there are more and more private enterprises. Among them, family businesses account for a large part. However, the disadvantages of family enterprises with centralized structure also begin to appear, which is often accompanied by financial fraud caused by the lack of digital construction of enterprises, which not only damages the rights and interests of stakeholders, but also disturbs the market. This paper takes the financial fraud case of Kangmei Pharmaceutical as the research object, aiming to analyze the relationship between digitalization and internal control of family enterprises, and strengthen the digitalization construction of family enterprises by strengthening data management, improving the information technology governance structure, strengthening the application of ERP system, improving risk management and other aspects, so as to improve the internal control environment of enterprises and reduce the risk of financial fraud of enterprises. It is of great significance to enhance the reputation of family enterprises and promote the healthy development of the market.