KH制药公司内部控制研究
发布时间：2019-04-24 01:26
【摘要】：20世纪90年代以来,我国进入了计划经济向市场经济过渡的关键时期,企业开始真正的独立于政府,成为自主经营、自负盈亏的市场主体。但是,近些年来经济全球化、区域化的发展导致了国际、国内企业竞争白热化,大企业尚不能掉以轻心,刚刚成长起来的中小企业因为经济附加值低、生产活动单一、管理无章可循,生存压力被异常扩大,仅仅依靠优质的产品或服务已经不能满足公司发展的需要,倘若稍有管理漏洞就会东窗事发,瞬间毁灭。 为了促进企业的可持续发展,提高经营管理水平和风险防范能力,维护社会主义市场经济秩序和社会公众利益,2008年6月28日财政部、审计署、证监会、银监会和保监会联合发布了《企业内部控制基本规范》,并在2010年4月26日发布了《企业内部控制配套指引》,试图通过立法的形式加强和规范我国企业的内部控制。但是冰冻三尺非一日之寒,内部控制基本规范和配套指引在两年多的推行和实践中并未取得预想的效果,特别是我国的中小企业由于自身特点和行业状况不具备施行条件,内部控制漏洞百出而大量倒闭的状况没有得到有效缓解。 本文以中小企业——KH制药公司为例,通过进行实地调研,结合公司内部控制现状,从内部控制要素和具体案例的角度,深入分析内部控制问题,进而提出强化KH制药公司内部控制制度的建议和措施。 论文的基本内容包括五个部分： 第一部分为绪论。阐述了本文选题的背景与研究的意义,文章的写作思路和研究方法,论文的基本内容和框架。 第二部分为文献综述。通过对国内外内部控制文献进行梳理,了解国内外内部控制研究的发展状况与不同之处,总结我国内部控制研究的优势和劣势。 第三部分为内部控制基本理论。梳理了国内外内部控制的发展历程,阐述了内部控制的概念、内部控制的目标、内部控制主体、内部控制要素和内部控制的局限性等理论,以及我国中小企业的内部控制现状。 第四部分为KH制药公司内部控制及问题分析。针对KH制药公司的基本情况,结合业务流程和重要事项对内部控制现状进行阐述,并分别控制要素和具体案例对KH公司内部控制存在的问题进行分析。 第五部分为强化KH制药公司内部控制制度的政策建议。针对KH制药公司的具体情况,基于内部控制五要素的角度,重点对内部控制环境和业务流程提出强化内部控制制度的政策建议,通过业务流程再造巩固和优化KH公司的内部控制。 本文的预期贡献是：针对KH制药公司的内部控制现状,分别内部控制要素和具体案例深入分析其中存在的问题；在对KH公司的内部控制环境进行优化后,重点针对内部控制的主要问题和制药行业的主要业务流程进行关键控制点的把握和业务流程的再造,以具体的政策建议指导KH公司的内部控制实践。 但是综合考虑多方因素,本文亦存在着缺陷。比如,信息收集是案例研究很重要的过程之一,而对KH制药公司内部控制现状信息的搜集,很可能受到主客观因素的限制而对研究结果的完整性、可靠性和执行效果产生一定的影响,有待今后通过数理实证研究的方法加以规范和完善。同时,KH制药公司只是制药行业中的一个中小企业,在公司规模、经营范围、管理控制等方面都因其特殊性而不一定与行业状况完全吻合,更不能通过对一家公司的研究来推测行业的基本状况,本研究在一定程度上不具有普适性。
[Abstract]:Since the 1990s, our country has entered a crucial period of the transition of the planned economy to the market economy. However, in recent years, the economic globalization and the development of regionalization have led to the competition of international and domestic enterprises, and the big enterprises can't fall in the light of the light, the small and medium-sized enterprises that have just grown up because of the low value of the economic added value, the single production activity, the rule-based management and the abnormal expansion of the survival pressure, Only by virtue of high-quality products or services can't meet the needs of the company's development, and if there is a slight management loophole, it will break the window and instantly destroy. In order to promote the sustainable development of the enterprise, to improve the management level and risk prevention ability, to maintain the order of the socialist market economy and the interests of the public, the Ministry of Finance, the Audit Office and the certificate supervisor on 28 June 2008 The CBRC and the CIRC have jointly issued the Basic Specifications for Internal Control of the Enterprise, and issued the Guidance on Internal Control of the Enterprise on April 26,2010, and tried to strengthen and standardize the internal control of the enterprises in the form of legislation However, there is no expected effect in the implementation and practice of the internal control basic specifications and the supporting guidelines for more than two years, especially in the small and medium-sized enterprises in our country because of their own characteristics and the conditions of the industry. In the case of a large number of failures, the internal control of the drain hole has not been effectively slowed down By taking small and medium-sized enterprises as an example, this paper, taking the small and medium-sized enterprises _ KH pharmaceutical company as an example, analyzes the internal control problems from the aspects of the internal control factors and the specific cases, and then puts forward the suggestions to strengthen the internal control system of the KH Pharmaceutical Co., Ltd. and measures. The basic content package of the paper The following five parts: The first part is the introduction. The paper expounds the background and significance of the topic, the thinking of writing and the research methods, and the paper. Basic content and framework. The second part is a review of the literature. By combing the internal control literature at home and abroad, this paper is to understand the development situation and the difference of internal control research at home and abroad, and sum up the internal control of our country. The strengths and weaknesses of the study. The part is the basic theory of internal control. The development of internal control in home and abroad is analyzed, the concept of internal control, the goal of internal control, internal control main body, internal control element and the limitation of internal control, etc., as well as the limitation of internal control The internal control status of small and medium-sized enterprises. The fourth part is KH. The internal control and problem analysis of the pharmaceutical company. In the light of the basic situation of the KH pharmaceutical company, the internal control status is set forth in combination with the business process and the important matters, and the key elements and the specific case are respectively controlled to be the KH company. The problem of internal control is analyzed. The fifth part is to strengthen KH. The policy suggestion of the internal control system of the pharmaceutical company. According to the specific situation of the KH pharmaceutical company, the internal control environment and the business process are focused on the policy suggestion of strengthening the internal control system based on the angle of the five elements of the internal control, and through the business process, Build and optimize the internal control of KH. The expected contribution of this paper is to analyze the internal control status of the KH pharmaceutical company, and analyze the existing problems in the internal control element and the specific case, respectively. After the optimization of the internal control environment of KH, the key problems of internal control and the key control point's grasping and re-engineering of the business process are focused on the main problems of internal control and the main business process of the pharmaceutical industry. The policy recommendations guide the internal control practices of KH. However, many factors are considered in this paper. For example, information collection is one of the most important processes in case study, and the collection of the status information of the internal control of KH-Pharmaceutical Co., Ltd. is likely to be limited by the subjective and objective factors. The integrity, reliability, and effect of execution have a certain impact, yet to be At the same time, KH Pharmaceutical Co., Ltd. is only a small and medium-sized enterprise in the pharmaceutical industry. The study of a company to speculate on the basis of the industry
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.72
本文编号：2463984
[Abstract]:Since the 1990s, our country has entered a crucial period of the transition of the planned economy to the market economy. However, in recent years, the economic globalization and the development of regionalization have led to the competition of international and domestic enterprises, and the big enterprises can't fall in the light of the light, the small and medium-sized enterprises that have just grown up because of the low value of the economic added value, the single production activity, the rule-based management and the abnormal expansion of the survival pressure, Only by virtue of high-quality products or services can't meet the needs of the company's development, and if there is a slight management loophole, it will break the window and instantly destroy. In order to promote the sustainable development of the enterprise, to improve the management level and risk prevention ability, to maintain the order of the socialist market economy and the interests of the public, the Ministry of Finance, the Audit Office and the certificate supervisor on 28 June 2008 The CBRC and the CIRC have jointly issued the Basic Specifications for Internal Control of the Enterprise, and issued the Guidance on Internal Control of the Enterprise on April 26,2010, and tried to strengthen and standardize the internal control of the enterprises in the form of legislation However, there is no expected effect in the implementation and practice of the internal control basic specifications and the supporting guidelines for more than two years, especially in the small and medium-sized enterprises in our country because of their own characteristics and the conditions of the industry. In the case of a large number of failures, the internal control of the drain hole has not been effectively slowed down By taking small and medium-sized enterprises as an example, this paper, taking the small and medium-sized enterprises _ KH pharmaceutical company as an example, analyzes the internal control problems from the aspects of the internal control factors and the specific cases, and then puts forward the suggestions to strengthen the internal control system of the KH Pharmaceutical Co., Ltd. and measures. The basic content package of the paper The following five parts: The first part is the introduction. The paper expounds the background and significance of the topic, the thinking of writing and the research methods, and the paper. Basic content and framework. The second part is a review of the literature. By combing the internal control literature at home and abroad, this paper is to understand the development situation and the difference of internal control research at home and abroad, and sum up the internal control of our country. The strengths and weaknesses of the study. The part is the basic theory of internal control. The development of internal control in home and abroad is analyzed, the concept of internal control, the goal of internal control, internal control main body, internal control element and the limitation of internal control, etc., as well as the limitation of internal control The internal control status of small and medium-sized enterprises. The fourth part is KH. The internal control and problem analysis of the pharmaceutical company. In the light of the basic situation of the KH pharmaceutical company, the internal control status is set forth in combination with the business process and the important matters, and the key elements and the specific case are respectively controlled to be the KH company. The problem of internal control is analyzed. The fifth part is to strengthen KH. The policy suggestion of the internal control system of the pharmaceutical company. According to the specific situation of the KH pharmaceutical company, the internal control environment and the business process are focused on the policy suggestion of strengthening the internal control system based on the angle of the five elements of the internal control, and through the business process, Build and optimize the internal control of KH. The expected contribution of this paper is to analyze the internal control status of the KH pharmaceutical company, and analyze the existing problems in the internal control element and the specific case, respectively. After the optimization of the internal control environment of KH, the key problems of internal control and the key control point's grasping and re-engineering of the business process are focused on the main problems of internal control and the main business process of the pharmaceutical industry. The policy recommendations guide the internal control practices of KH. However, many factors are considered in this paper. For example, information collection is one of the most important processes in case study, and the collection of the status information of the internal control of KH-Pharmaceutical Co., Ltd. is likely to be limited by the subjective and objective factors. The integrity, reliability, and effect of execution have a certain impact, yet to be At the same time, KH Pharmaceutical Co., Ltd. is only a small and medium-sized enterprise in the pharmaceutical industry. The study of a company to speculate on the basis of the industry
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.72
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