案例编号:
CN_2022KJYGSCW_2627
案例名称:
重大违法退市“第一枪”:长生生物“问题疫苗”案
译名:
"The first shot" of Major illegal delisting: Problem vaccine" incident of Changsheng biology
中文关键词:
内部控制重点案例5-5,信息披露违规;财务舞弊;公司治理;内部控制
英文关键词:
Violation of information disclosure; Financial fraud; Corporate governance; Internal control.
中文摘要:
本案例以长生生物科技股份有限公司为研究对象,聚焦长生生物冻干人用狂犬病疫苗事件及财务舞弊、信息披露违规的整个过程,分析长生生物生产经营及信息披露违规的机会与手段。长生生物自2015年借壳上市起,为满足业绩承诺压力,盲目扩大疫苗产销量、通过行贿手段销售疫苗,重销售而轻研发,最终因“问题疫苗”事件的曝光成为重大违法退市第一股。究其原因,内部控制和外部监管机制上的缺陷都影响了公司乃至证券市场的健康、长远发展。
英文摘要:
This case takes Changsheng Biotechnology Co., Ltd. as the research object, focuses on the whole process of Changsheng biological "problem vaccine" incident, financial fraud and information disclosure violations, and analyzes the opportunities and means of Changsheng biological production and operation and information disclosure violations. Since its backdoor listing in 2015, in order to meet the pressure of performance commitment, Changsheng biology has blindly expanded the production and sales of vaccines, sold vaccines through bribery, focused on sales rather than research and development, and finally became the first share of major illegal delisting due to the exposure of the "problem vaccine" incident. The reason is that the defects of internal control and external supervision mechanism have affected the healthy and long-term development of the company and even the securities market.
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