A医药连锁零售企业内部控制案例分析

发布时间：2018-06-16 13:40

本文选题：内部控制 + 医药连锁企业　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：内部控制是社会经济发展到一定阶段的必然产物,是企业管理的一个重要手段。面对当前复杂严峻的国际经济形势,以及我国当前转变经济发展方式的战略举措,加强内部控制体系建设,成为企业加强管理、实现发展的必然选择。医药行业作为一个关乎民生的重要行业,对我国民生的改善有着重大的作用。加强和规范医药行业的内部控制,有利于合理保证医药企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进医药企业实现发展战略；有利于提高医药企业的管理水平、服务质量,提高医药企业的盈利能力,增强医药企业的综合竞争力,促进经济社会的又好又快发展。因此,加强医药企业内部控制,对于促进企业发展、实现社会效益显得尤为重要。随着五部委联合先后发布《企业内部控制基本规范》、“企业内部控制配套指引”,我国企业内部控制建设就逐渐有规可循。本文首先介绍A医药企业的基本情况以及医药行业发展状况,包括A企业的发展历程、经营范围、经营模式,以及医药连锁销售行业的发展历程、特点、竞争情况,为之后案例分析提供基础。其次,从内部控制五要素着手,对A医药企业内部控制现状进行详细分析介绍。最后,对A医药企业内部控制优缺点进行评价,在此基础上提出改进医药企业内部控制的建议,并对其他医药连锁销售企业内部控制的建立和健全得出启示。本文以“基本规范、配套指引”为指引,以A医药连锁零售企业为研究对象,分析其内部控制的现状、优点、存在的问题并提出完善的建议,以期对于医药连锁销售企业的内部控制建设具有一定的借鉴意义。
[Abstract]:Internal control is the inevitable product of social and economic development to a certain stage. It is an important means of enterprise management. Facing the current complicated and severe international economic situation, and our current strategic measures to change the mode of economic development, strengthening the construction of the internal control system has become the inevitable choice for the enterprises to strengthen management and realize the development. As an important industry related to the people's livelihood, it plays an important role in improving the livelihood of the people's livelihood. Strengthening and standardizing the internal control of the pharmaceutical industry is conducive to the rational guarantee of the legal compliance of the pharmaceutical enterprises, the security of the assets, the real integrity of the financial reports and related information, the improvement of the operation efficiency and effect, and the promotion of the implementation of the pharmaceutical enterprises. The development strategy is beneficial to improve the management level of the pharmaceutical enterprises, the quality of service, improve the profitability of the pharmaceutical enterprises, enhance the comprehensive competitiveness of the pharmaceutical enterprises and promote the good and rapid development of the economy and society. Therefore, it is particularly important to strengthen the internal control of the pharmaceutical enterprises to promote the development of the enterprises and realize the social benefits.
As the five ministries and commissions jointly issued the basic standards for the internal control of enterprises and the guidance of the internal control of enterprises, the internal control construction of the enterprises in our country is gradually followed. This article first introduces the basic situation of the A pharmaceutical enterprises and the development of the pharmaceutical industry, including the development process, the scope of operation, the mode of operation, and the medicine of the A enterprises. The development process, characteristics and competition situation of chain sales industry provide the basis for the case analysis. Secondly, from the five elements of internal control, the present situation of the internal control of A pharmaceutical enterprises is analyzed and introduced in detail. Finally, the advantages and disadvantages of the internal control of A pharmaceutical enterprises are evaluated, and on this basis, the improvement of the internal control of medical enterprises is proposed. It also draws inspiration from the establishment and perfection of internal control of other pharmaceutical chain sales enterprises.
Guided by "basic norms and supporting guidelines", this article takes A pharmaceutical chain retail enterprises as the research object, analyzes the current situation, advantages, existing problems and suggestions for the internal control of pharmaceutical chain retail enterprises, with a view to a certain reference for the internal control construction of pharmaceutical chain sales enterprises.
【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】：2013
【分类号】：F426.72;F272.3

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