药品研发过程中的资金管理问题探讨
发布时间：2019-01-25 21:41
【摘要】：由于当前国际药品开发模式急剧转变及医药企业科研投入逐年增大，医药企业药品研究中涉及到资金管理的问题越来越多，日渐影响到科研工作的效率与资金安全性。针对当前科研资金管理当中所面临的管理对象复杂、预算管理可操作性差、采购管理橡皮图章化严重、供应商管理能力差、仓储管理落后、对外包服务资金的监管不力、员工激励与成本管理脱节等问题，作者通过实地调查与数据分析的方式，顺着计划安排→资金预算→资金分配→资金使用→风险控制→资金使用效果考核这样一条脉络，以科研视角而非专业财务管理的视角出发，试图通过对科研管理模式、管理流程方面的创新与改进，找到一条解决上述问题的可行操作性较强的道路。最终，，作者提出，应当推动在预算管理、供应链管理、外包服务管理及绩效管理等方面的流程再造，以项目整体投资预算并设立预算滚动机制取代年度预算以增强项目投资的延续性与可管理性；通过为预算内项目资金设立优先级以保障重点项目资金获取的顺畅，增强企业的应变能力；通过为难以区分到项目的大宗材料支出设立专项费用来简化项目资金管理流程提高科研效率；通过强化预算沟通环节以增强预算的可实现性；通过提高采购部门的专业性以降低采购过程对业务部门的依赖，避免采购部门监督职能的橡皮图章化；通过加强供应商管理以建立更优质的合作队伍；通过完善仓储管理制度来减小损耗降低风险；通过挖掘内部供应能力以增强特殊物料的获取能力提高抗风险能力；通过设置外包服务审计机构以保障经费安全；通过建立与成本挂钩的激励体系以增强业务部门成本管理水平等十余条具体的改进措施。相信通过这些措施的实施，将能有效的帮助医药企业提高科研资金使用效率降低资金风险。
[Abstract]:Because of the rapid change of the international drug development mode and the increasing of the scientific research investment of the pharmaceutical enterprises, there are more and more problems involved in the fund management in the drug research of the pharmaceutical enterprises, which affect the efficiency and the safety of the research work day by day. In view of the complexity of the management objects in the current management of scientific research funds, the poor maneuverability of budget management, the serious rubber stamp management of procurement management, the poor management ability of suppliers, the backward warehouse management, and the weak supervision of outsourced service funds, On the basis of field investigation and data analysis, the author, through the disconnection between employee motivation and cost management, follows the context of planning, budgeting, allocation of funds, use of funds, risk control, and evaluation of the effectiveness of the use of funds. From the perspective of scientific research rather than professional financial management, this paper attempts to find a feasible and feasible way to solve the above problems through innovation and improvement of scientific research management mode and management process. Finally, the author suggests that process reengineering should be promoted in the aspects of budget management, supply chain management, outsourcing service management and performance management, etc. Replacing the annual budget with the overall project investment budget and establishing a rolling budget mechanism to enhance the continuity and manageability of the project investment; By setting priorities for budget project funds to ensure smooth access to key project funds and enhance the resilience of the enterprise; To simplify the flow of project fund management to improve the efficiency of scientific research, to enhance the budget realizability by strengthening the link of budget communication, by setting up special expenses for the bulk material expenditure which is difficult to distinguish to the project, and to improve the efficiency of scientific research by simplifying the flow of fund management. To reduce the reliance of the procurement process on the business sector by enhancing the professionalism of the procurement department, avoiding the rubber stamp of the procurement department's oversight function, and establishing a better quality team through the strengthening of supplier management; By perfecting the warehouse management system to reduce the loss and reduce the risk; by excavating the internal supply capacity to enhance the ability to obtain special materials to enhance the ability to resist risks; by setting up the audit organization of outsourcing services to ensure the security of funds; Through the establishment of a cost-linked incentive system to enhance the cost management level of business departments and other specific improvement measures. It is believed that the implementation of these measures will effectively help pharmaceutical enterprises to improve the efficiency of the use of scientific research funds and reduce the risk of funding.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.1;F426.72
[Abstract]:Because of the rapid change of the international drug development mode and the increasing of the scientific research investment of the pharmaceutical enterprises, there are more and more problems involved in the fund management in the drug research of the pharmaceutical enterprises, which affect the efficiency and the safety of the research work day by day. In view of the complexity of the management objects in the current management of scientific research funds, the poor maneuverability of budget management, the serious rubber stamp management of procurement management, the poor management ability of suppliers, the backward warehouse management, and the weak supervision of outsourced service funds, On the basis of field investigation and data analysis, the author, through the disconnection between employee motivation and cost management, follows the context of planning, budgeting, allocation of funds, use of funds, risk control, and evaluation of the effectiveness of the use of funds. From the perspective of scientific research rather than professional financial management, this paper attempts to find a feasible and feasible way to solve the above problems through innovation and improvement of scientific research management mode and management process. Finally, the author suggests that process reengineering should be promoted in the aspects of budget management, supply chain management, outsourcing service management and performance management, etc. Replacing the annual budget with the overall project investment budget and establishing a rolling budget mechanism to enhance the continuity and manageability of the project investment; By setting priorities for budget project funds to ensure smooth access to key project funds and enhance the resilience of the enterprise; To simplify the flow of project fund management to improve the efficiency of scientific research, to enhance the budget realizability by strengthening the link of budget communication, by setting up special expenses for the bulk material expenditure which is difficult to distinguish to the project, and to improve the efficiency of scientific research by simplifying the flow of fund management. To reduce the reliance of the procurement process on the business sector by enhancing the professionalism of the procurement department, avoiding the rubber stamp of the procurement department's oversight function, and establishing a better quality team through the strengthening of supplier management; By perfecting the warehouse management system to reduce the loss and reduce the risk; by excavating the internal supply capacity to enhance the ability to obtain special materials to enhance the ability to resist risks; by setting up the audit organization of outsourcing services to ensure the security of funds; Through the establishment of a cost-linked incentive system to enhance the cost management level of business departments and other specific improvement measures. It is believed that the implementation of these measures will effectively help pharmaceutical enterprises to improve the efficiency of the use of scientific research funds and reduce the risk of funding.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.1;F426.72
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