金象泰康内部控制改进研究

发布时间：2018-01-16 22:25

本文关键词：金象泰康内部控制改进研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的不断发展，内部控制逐渐成为企业管理的重要组成部分。国际经济形势复杂多变，我国也正处于经济结构转变的重要机遇期，建立并优化内部控制体系，提升企业的管理水平成为大多数企业共同面临的重要课题。医药行业作为关乎国计民生的重要行业，也在面临着如何建立并完善有效的内部控制问题。有效的内部控制体系能够促进医药连锁企业发展战略的实现，提高运营的效率和效果，实现企业发展与增加社会效益的“双赢”。财政部等5部委于2008年联合发布了《企业内部控制基本规范》并于2010年进一步推出相关的实施配套指引，从而建立了企业实施内部控制的总体框架。从总体而言，内部控制强调经营的合法合规性，，财务信息的真实完整性以及如何实现企业的总体发展战略。本文选择了医药连锁行业的典型企业（金象泰康）来分析对于内部控制体系的改进问题。在介绍金象泰康基本信息和发展状况的基础上，以金象泰康实际案例来剖析企业如何评价并改进自身的内部控制体系，进一步总结得出对整个行业需要改进提升的启示。内部控制的总体框架及内部控制五要素为我们分析并改进内控体系提供了总体指导，在此基础上，本文结合金象泰康实务案例，总结出医药连锁企业内控体系存在的问题并提出针对性的建议，希望有利于整个医药连锁行业内控体系的完善和健全。
[Abstract]:With the continuous development of social economy, internal control has gradually become an important part of enterprise management. The international economic situation is complex and changeable, and China is also in an important opportunity period of economic structural transformation. The establishment and optimization of internal control system to improve the management level of enterprises has become an important issue facing most enterprises. The pharmaceutical industry is an important industry related to the national economy and people's livelihood. Also facing the problem of how to establish and perfect the effective internal control. An effective internal control system can promote the realization of the development strategy of pharmaceutical chain enterprises and improve the efficiency and effect of operation. Realize enterprise development and increase social benefit "win-win". The Ministry of Finance and other five ministries jointly issued the basic norms of Enterprise Internal Control on 2008 and further introduced the relevant implementation guidelines on 2010. Thus, the overall framework of the implementation of internal control is established. In general, the internal control emphasizes the legal compliance of the operation. The true integrity of financial information and how to realize the overall development strategy of the enterprise. To analyze the improvement of internal control system. On the basis of introducing the basic information and development of Jinxiang Taikang. Taking the actual case of Jinxiang Taikang to analyze how enterprises evaluate and improve their own internal control system, the enlightenment to the whole industry need to be improved and promoted is summarized. The overall framework of internal control and five elements of internal control for us to analyze and improve the internal control system to provide a general guidance, on this basis, this paper combined with Jinxiang Taikang practical case. This paper summarizes the problems existing in the internal control system of the pharmaceutical chain enterprises and puts forward some pertinent suggestions in the hope that it will be beneficial to the perfection and perfection of the internal control system of the whole pharmaceutical chain industry.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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