专业领域/方向：审计

适用课程：《高级审计理论与实务》

选用课程：《内部控制与风险管理》

编写目的：首先，本教学案例的建设与应用，能够增强学生对于内部控制缺陷、大股东“隧道挖掘”以及大股东控制等相关知识点的理解和掌握，明确大股东控制—内部控制缺陷—“隧道挖掘”三者之间的作用路径，提高学生理论联系实际的能力。其次，在案例分析和交流讨论过程中，帮助学生识别虚假陈述抬高股价后减持股份套现、关联方利益输送和非良性股权质押等大股东“隧道挖掘”行为，提高学生未来遇到此类行为的防范意识，降低学生的职业风险，维护公司的健康发展和保护投资者的合法权益。最后，总结案例企业的失败经验，引导学生严守职业道德规范，加强职业道德修养，遵守内部控制规范及相关规定，谨防违法犯罪，树立与养成正确的人生观和价值观。

知识点：何为内部控制缺陷、大股东控制的优缺点、何为大股东“隧道挖掘”、大股东“隧道挖掘”的动机、大股东“隧道挖掘”的方式

关键词：大股东控制 内部控制缺陷 隧道挖掘

中文摘要：随着我国资本市场发展逐渐壮大，上市公司大股东通过“隧道挖掘”对中小股东实施利益侵占的现象日渐普遍，如“海纳公司”、“ST科迪”、“尔康制药”等事件严重破坏了资本市场的有序发展。大股东进行利益侵占，实施“隧道挖掘”的行为得以实现，往往是因为大股东控制下公司的内部控制也存在严重的缺陷。本教学案例围绕尔康制药大股东控制—内部控制缺陷—“隧道挖掘”三者之间的作用关系展开讨论，项目组已经初步掌握尔康制药大股东“隧道挖掘”、公司治理结构及内部控制设计与执行情况的相关资料。该案例的建设和应用有助于学生理解大股东控制的优缺点、大股东控制给内部控制带来的影响以及大股东“隧道挖掘”行为背后内部控制存在缺陷的深层次原因，引导学生关注内部控制缺陷和大股东“隧道挖掘”等热点问题，使内部控制理论与实务有机融合，弥补传统理论教学的不足；提升学生的参与度，调动学习的积极性和主动性，强化实践应用能力；通过分析案例企业失败的经验教训，帮助学生提高风险防范意识，加强职业道德修养，降低未来职业风险，引导正确人生观和价值观的树立与养成。

ABSTRCT: With the development of China's capital market gradually growing, the phenomenon that the major shareholders of listed companies to implement interest embezzlement of minority shareholders through "tunnel mining" is increasingly common, such as "Haina Company", "ST Cody", "Erkang pharmaceutical" and other events seriously destroy the orderly development of the capital market. Major shareholders' benefit expropriation and the implementation of "tunnel digging" can be realized, often because the internal control of the company under the control of major shareholders also has serious defects. This teaching case focuses on the discussion of the relationship between the control of Erkang Pharmaceutical's major shareholder, internal control defects and "tunnel mining". The project team has initially mastered the relevant information of Erkang pharmaceutical's major shareholder "tunnel mining", corporate governance structure and internal control design and implementation. The construction and application of the case will help students understand the advantages and disadvantages of large shareholder control, big shareholder control for the effects of internal control and big shareholders' "tunneling" behavior behind the deep reason of the defect of the internal control and guide students to pay close attention to internal control defects and big shareholders' "tunneling" and other hot issues, make the organic integration of the internal control theory and practice, Make up the deficiency of traditional theory teaching; Enhance the participation of students, mobilize the enthusiasm and initiative of learning, strengthen the ability of practical application; Through the analysis of the experience and lessons of the case enterprise failure, help students to improve risk prevention awareness, strengthen professional ethics, reduce future career risks, and guide the establishment and development of correct outlook on life and values.

      吉林财经大学-陆海空战队-一“手”遮天，步步为营——尔康制药大股东控制下的“隧道挖掘”-案例正文(2).docx