通化金马药业集团内部控制研究

发布时间：2018-06-30 06:18

  本文选题：内部控制 + 医药行业　； 参考：《吉林大学》2017年硕士论文

【摘要】：全球经济自2008年金融危机爆发以来,至今走过来8个年头。当前的世界经济呈下滑态势,作为世界第二大经济体的中国,在2016年经合组织将中国增长预期定为6.5%,低于国内先前预测的7%。可见,经济危机的影响重大。要想在如此严峻的经济形势下生存与持续扩大发展,结合国内外先进的管理模式,作为企业管理的一项重要手段,企业的内部控制必然形成。医药制造业作为与人民群众健康密不可分的重要产业,其发展与国民经济发展息息相关,更是我国重要的支柱产业之一,截止到2015年工业总产值达到25,537.10亿元,占全国经济比重达到3.63%,且呈逐年上升趋势。本文主要探索如何更加完善医药制造企业内部控制的建设,如何促进医药制造企业健康有序的发展,实现其重要的社会效益显得至关重要。我国《企业内部控制基本规范》与“企业内部控制配套指引”于2012年全部实施,标志着我国企业的内部控制的披露已逐渐趋向透明化和强制化。在内部控制强制化披露的前提下,如何加强内部控制,降低企业经营风险,成为医药制造业长远发展的重要工作。本文首先介绍通化金马药业集团股份有限公司的基础情况以及医药行业发展状况,包括通化金马药业集团股份有限公司的组织架构、股权结构、产品结构等情况,以及医药制造行业的行业政策、行业特征、行业竞争情况,并使用swot分析法确定企业的竞争优势、竞争劣势、机会和威胁,从而将公司的内部控制结合内部资源与外部环境一起来进行分析,得出风险高发的领域,从而总结出企业内部控制的薄弱环节。其次,本文从内部控制五要素作为出发点,对通化金马药业集团股份有限公司内部控制现状分别进行分析阐述,结合金马药业的生产经营活动寻求找出企业内部控制存在的问题。再次,从内部控制的五要素角度入手,分别找出通化金马药业集团股份有限公司内部控制存在问题的直接原因,分析原因的危害性,其有可能导致企业后续经营的持续扩大再发展。最后,虽然通化金马药业集团股份有限公司现有的内部控制制度设计比较完善,但是内部控制的有效执行,在业务活动中的具体操作是通化金马药业集团股份有限公司目前急需解决的最大困难。本文借鉴了发达国家内部控制的先进经验并遵循我国内部控制的相关规定,从企业文化、人力资源、预算控制等方面由此提出完善医药制造企业内部控制的具体措施,期望以通化金马药业集团股份有限公司为例对其他医药制造企业内部控制的建立与完善产生启示,以实现内部控制流程细化,降低企业的经营风险与财务风险等各类风险,将内部控制的作用发挥到极致,提高公司管理水平和效率,促进企业实现其战略目标。
[Abstract]:Since the global economic crisis broke out in 2008, it has come over for 8 years. China, the world's second-largest economy, is on a downward trend, with the OECD setting its growth forecast at 6.5 in 2016, below its previous forecast of 7. Visible, the impact of the economic crisis is significant. In order to survive and continue to expand development under such severe economic situation, the internal control of enterprises must form as an important means of enterprise management, combined with the advanced management mode at home and abroad. As an important industry closely related to the health of the people, the pharmaceutical manufacturing industry is closely related to the development of the national economy and is one of the most important pillar industries in China. By 2015, the total industrial output value of the pharmaceutical industry had reached 2.55371 trillion yuan. It accounts for 3.63 percent of the national economy, and is on the rise year by year. This paper mainly explores how to improve the construction of internal control of pharmaceutical manufacturing enterprises, how to promote the healthy and orderly development of pharmaceutical manufacturing enterprises, and how to achieve its important social benefits. The basic norms of Enterprise Internal Control and the supporting guidelines of Internal Control of Enterprises were implemented in 2012, which indicates that the disclosure of internal control in Chinese enterprises has gradually become transparent and mandatory. Under the premise of mandatory disclosure of internal control, how to strengthen internal control and reduce the risk of enterprise management has become an important work for the long-term development of pharmaceutical manufacturing industry. This paper first introduces the basic situation of Tonghua Jinma Pharmaceutical Group Co., Ltd. And the development of the pharmaceutical industry, including the organizational structure, ownership structure, product structure of Tonghua Jinma Pharmaceutical Group Co., Ltd. And the pharmaceutical manufacturing industry policy, industry characteristics, industry competition, and the use of swot analysis to determine the competitive advantage, competitive disadvantage, opportunities and threats, Thus the internal control of the company combined with the internal resources and external environment to analyze the high risk areas and summed up the weak links of the internal control of enterprises. Secondly, this article from the five elements of internal control as a starting point, Tonghua Jinma Pharmaceutical Group Co., Ltd. Combined with the production and management activities of Jinma Pharmaceutical Company, this paper seeks to find out the problems existing in the internal control of enterprises. Thirdly, from the point of view of the five elements of internal control, find out the direct causes of the problems in the internal control of Tonghua Jinma Pharmaceutical Group Co., Ltd., and analyze the harmfulness of the reasons. It may lead to the continuous expansion and redevelopment of the enterprise's subsequent operation. Finally, although the existing internal control system of Tonghua Jinma Pharmaceutical Group Co., Ltd. is relatively perfect, but the effective implementation of internal control, The concrete operation in the business activity is the biggest difficulty that Tonghua Jinma Pharmaceutical Group Co., Ltd. urgently needs to solve. This paper draws lessons from the advanced experience of internal control in developed countries and follows the relevant regulations of internal control in our country. From the aspects of corporate culture, human resources, budget control and so on, this paper puts forward specific measures to improve the internal control of pharmaceutical manufacturing enterprises. It is expected that taking Tonghua Jinma Pharmaceutical Group Co., Ltd as an example, it will give inspiration to the establishment and improvement of internal control in other pharmaceutical manufacturing enterprises, so as to realize the refinement of internal control processes and to reduce various risks, such as operating risks and financial risks of enterprises. Exert the function of internal control to the extreme, improve the management level and efficiency of the company, and promote the enterprise to realize its strategic goal.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72
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本文编号：2085275