GY医药销售公司内部控制方案设计

发布时间：2019-01-09 11:19

【摘要】：面对频发的企业舞弊行为,各国对企业内部控制管理的需求日益迫切；药品经营企业由于产品的特殊性,面临的各方监管更加严格；GY医药销售公司作为上市公司子公司由于内控管理缺陷导致最近三年利润锐减。正是基于上述三项背景之下,开展此项课题研究。以期通过系统的内部控制方案设计为GY医药销售公司实现企业战略目标,提高经营管理效率,打造核心竞争力提供帮助。本文结合内部控制理论和内部控制整体框架对GY医药销售公司内部控制管理现状进行剖析,提出问题,并运用比较分析法、文献分析法、统计分析法、案例分析法和调查研究法等方法对企业内部控制管理方案进行系统设计。从内控环境(组织架构、人力资源、社会责任、企业文化)、控制活动(资金活动、采购业务、资产管理、销售业务、担保业务、财务报告、全面预算、合同管理)、信息与沟通(内部信息传递、信息系统建设)、实施与评价等四方面着手,进行公司流程再造、通过对风险的识别、分析,提出风险应对措施,并通过监督检查措施、制度保障措施、业绩评价与激励措施等三项措施保障内部控制的顺利实施。同时得出GY医药销售公司内部控制管理是一项系统性工程,具有长期性、复杂性、变动性,应随公司战略、业务等方面的调整而不断调整和完善的结论。本论文实现了内部控制理论与医药流通企业的有机结合。以风险为导向的内部控制方案设计,推进GY医药销售公司内部控制管理工作的转型,在公司内部控制建设方面提出新的方法及途径,具有一定的现实指导意义。
[Abstract]:In the face of frequent corporate fraud, the demand for internal control and management in various countries is increasingly urgent, and because of the particularity of the products, drug trading enterprises are faced with more stringent supervision by all sides. GY Pharmaceutical sales, a subsidiary of a listed company, has seen its profits plummet in the last three years due to management deficiencies in its internal controls. It is based on the above three background, carry out this research. The purpose of this paper is to provide help for GY pharmaceutical sales company to realize the strategic goal, improve the efficiency of management and build the core competence through the design of system internal control scheme. Based on the theory of internal control and the whole frame of internal control, this paper analyzes the present situation of internal control management in GY pharmaceutical sales company, puts forward the problems, and makes use of comparative analysis, literature analysis and statistical analysis. The method of case analysis and investigation and research is used to systematically design the management scheme of internal control of enterprises. From the internal control environment (organizational structure, human resources, social responsibility, corporate culture), control activities (capital activities, procurement operations, asset management, sales business, guarantee business, financial reporting, overall budget, contract management), Information and communication (internal information transmission, information system construction), implementation and evaluation of the four aspects of the company process reengineering, through risk identification, analysis, risk response measures, and through supervision and inspection measures, The system safeguard measure, the achievement appraisal and the incentive measure ensure the smooth implementation of the internal control. At the same time, it comes to the conclusion that the internal control management of GY pharmaceutical sales company is a systematic project with long-term, complexity and variability, which should be adjusted and perfected with the adjustment of company strategy and business. This paper realizes the organic combination of internal control theory and pharmaceutical circulation enterprises. The design of risk-based internal control scheme to promote the transformation of internal control management in GY pharmaceutical sales company, and to put forward new methods and approaches in the construction of internal control of the company, has a certain practical significance.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72;F406.7

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