台灣生技業內部控制之探討-以C公司為例

Research of Taiwanese Biotechnology Industry Internal Control - Example for C Company

王雅娟(Ya-Chuan Wang)

指導教授 ： 曾信超

長榮大學/管理學院/高階管理碩士在職專班(EMBA)/碩士(2011年)

https://doi.org/10.6833/CJCU.2011.00188

摘要

生物科技的發展給人類帶來了無限的希望，並使生技產業成為目前全球最夯的明星產業之一，而台灣致力於生技產業發展多年，已在亞太地區佔有舉足輕重的地位，然而「水能載舟，亦能覆舟」，今年5月台灣發生了震驚全球的起雲劑遭塑化劑污染風暴，起雲劑製造商昱伸，為節省成本，將起雲劑配方中的棕櫚油換成工業塑化物（DEHP），放進了食用添加物裡，造成多家使用昱伸原料的生技公司，製造的產品檢驗出含塑化劑成份，導致產品紛紛下架及銷毀，而台灣製造（MIT）的許多產品也遭世界各國禁止進口。
生技產業中的製藥產業，因製造及研發的產品和人類生命安全與健康息息相關，藥的品質更必須嚴格把關。有鑑於此，台灣生技公司更應建立完整的內部控制制度，以嚴格管控及防範黑心原料。
本研究首先探討生技產業，接著闡述公司治理，然後以美國美國反對虛假財務報告委員會(Committee of Sponsoring Organizations, COSO)研究報告書之內部控制架構體系下之內部控制五大組成要素，分析個案公司之內部控制，以提供其他生技公司參考運用，使組織達到增進營運之績效、財務報導之可靠性及相關法令之遵循三大目標。

關鍵字

內部控制 ； 公司治理 ； 生技產業

並列摘要

Development of biotechnology brought hopes and future to human beings, and made biotechnology industry one of the star industries around the world. In Taiwan, biotechnology industry was developed with years of effort, and has become leading country in Asia-Pacific region. However, “live by that, die by that” the pollution event by May in Taiwan of DEHP shocked the whole world: Food cloudy agents manufacturer Yu Shen company, replaced the palm oil with DEHP for saving costs, and many biotechnology companies using materials from Yu Shen had to destroy and remove their products from stores. At the same time, products made in Taiwan also be prohibited to export by many countries around the world.
The quality of pharmaceutical manufacturers in biotechnology industry were required to have better control, since the products developed and manufactured were related closely to safety and health of human beings, the quality of medicine should be controlled with a more strict standard, to prevent from hazardous materials.
This research firstly discussed biotechnology industry, and then brought in the concept of corporate governance, to analyze the internal control status of the company C under the five elements in internal control structure from COSO (Committee of Sponsoring Organizations) report, and the result could be used as reference for other biotechnology companies, to achieve the three goals of improving operating performance, reliability of financial report and compliance to relevant legal policies.

並列關鍵字

Internal Control ； Corporate Governance ； Biotechnology Industry

參考文獻

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