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论文编号：	7562
作者编号：	2220120330
上传时间：	2015/6/15 15:44:42
中文题目：	员工舞弊行为及防范研究
英文题目：	The Study on the Prevention of Employee Fraud Behavior—A Foreign Pharmaceutical Company
指导老师：	程新生
中文关键字：	外资医药企业；员工舞弊；员工商业贿赂行为审计；内部控制
英文关键字：	foreign pharmaceutical enterprises; employee fraud; the audit of com-mercial bribery behavior; internal control
中文摘要：	近几年，外资医药企业因其员工涉嫌商业贿赂被调查案件接连发生，尤其是2013年7月葛兰素史克（GSK）中国公司因企业高管员工涉嫌商业贿赂和舞弊行为被调查，最终导致葛兰素史克中国被判罚30亿元人民币，并使公司丧失市场份额。同时，美国和英国也启动了对GSK的海外反腐败和商业贿赂调查，等待GSK的将是新一轮高额罚金。 在全球经济一体化的推动下，越来越多的跨国医药企业进入中国抢占市场。在中国政府大力整治医药行业腐败和不正当竞争，打击外资医药企业高药价和商业贿赂的背景下，外资医药企业的销售员工采用商业贿赂手段换取销售额短期增长的行为将给企业带来潜在的、巨大的法律风险。由于医药企业员工商业贿赂行为隐蔽性高，难以发现和识别，从内控角度上，属于员工舞弊行为。因此，防范员工（包括经营管理层）的商业贿赂行为，即是员工舞弊行为防范和控制，是当前在中国投资的外资医药企业急需解决的问题。 本文通过深入分析当前中国的外资医药企业所面临的政治环境、法律环境的变化，以及中国目前医药体制环境和社会环境因素对其影响，揭示外资医药企业由于其行业高度专业性导致商业贿赂行为难以识别和发现，以及其高药价的特点，使其与国内医药企业相比，将面临更高的因涉嫌商业贿赂被调查的风险，告诫外资医药企业决策者应该认清形势，提高识别和评估商业贿赂风险能力，更加重视员工商业贿赂行为防范和控制。同时基于内控角度阐述如何改善现有内部控制体系，更有效地防范外资医药企业员工商业贿赂行为，避免企业因员工商业贿赂行为，给企业带来潜在巨大的商业贿赂法律风险。 本文通过案例分析法，以A外资医药企业为例，深入分析其内部控制存在的问题，来研究如何改善内控才能有效防范员工舞弊及商业贿赂行为。
英文摘要：	In recent years, commercial bribery cases in Chinese foreign pharmaceutical en-terprises continue to occur, especially in July 2013, GlaxoSmithKline (GSK) China Company was investigated for alleged commercial bribery, the result was fined 3 bil-lion RMB, while the GSK events will result in long-term negative influence. At the same time, America and the UK also launched overseas survey regarding GSK's cor-ruption and commercial bribery. GSK will face a new round of fines. Although GSK China has achieved high growth in the short term, but in the long term will face stiff fines and lost market. With the integration of the global economy, more and more multinational phar-maceutical enterprises enter the China market. In the background of China govern-ment regulates the pharmaceutical corruption and unfair competition and fights against high prices and the commercial bribery of foreign pharmaceutical enterprises, some sales staff of foreign pharmaceutical enterprises take the commercial bribery to exchange for sales growth in the short term, which will bring potential huge legal risk. How to prevent and control the commercial bribery of employees (including man-agement level staff), to avoid legal risks, is a most urgent issue for foreign pharma-ceutical enterprises. Through in-depth analysis of changes in the political environment, legal envi-ronment and the influence of Chinese current medical system and social environment Chinese foreign pharmaceutical enterprises are facing, revealing the foreign pharma-ceutical enterprises because of its industry highly specialization and its high drug price, will face a higher risk of commercial bribery compared to the domestic pharmaceutical enterprises, warned the decision-makers of the enterprise should clearly realize the current situation, to reevaluate the commercial bribe risk, pay more attention to prevention of commercial bribery risk. At the same time, from the view of point of the internal audit, to state how to improve the present internal control system, more effectively prevent commercial bribery behavior of employees of foreign phar-maceutical enterprises, so as to avoid the potential commercial bribe risk of foreign pharmaceutical enterprise. This paper takes foreign pharmaceutical enterprise (A) for example and make in depth analysis of case study, to study how to improve internal control to effectively prevent employee fraud and commercial bribery behavior.
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