The Small And Medium-size Medical Research On Internal Control Of Enterprises

With the continuous development of the social economy and constantly changing business environment, the market competition has become increasingly intense. Eenterprises always are faced with various risks, so the simple management model has been unable to meet the development requirements for modern enterprises. The internal control has become an important step for modern enterprise management. Strengthening internal control construction requires the efficient management for each enterprise.Pharmaceutical distribution industry is very important but also high-risky, so it has always been tightly controlled by the related national authorities. In recent years, frequent drug quality issues and commercial bribery problems reflect that the internal control system of such industry is not perfect. Especially most of the small and medium sized phamiaceutical distribution companies have not yet established complete internal control system. Considering the experience of the developed countries and the requirements of the 13th five-year plan, the future development trend of the pharmaceutical distribution industry will be highly concentrated, and the small and medium sized pharmaceutical distribution business are faced with enormous challenges. It is the only option for the small and medium sized pharmaceutical distribution enterprises to strengthen the internal control system in order to achieve sustainable development and growth. The enterprise R is a small and medium sized pharmaceutical distribution company, and its management shows representative characteristics of the same industry1. At the same lime, it is also confronted with the same problems, so the paper selects the enterprise R as a case study.The main text of this paper is divided into two parts:the theory description part and the case study part. First of all. the theoretical part briefly introduces the development of the internal control process, and outlines the basics of the architecture of COSO's Overall Framework of Enterprise Risk Management, as well as reviews the development process of internal controls and status of pharmaceutical distribution industry. The second part is based on the COSO's "Overall Framework of Enterprise Risk Management" and combined with China's basic standard for enterprise internal control and "supporting guidelines" following the principle of "applying theory to practice". The study uses inductive method, case analysis, and comparative approach and so on. Based on the in-depth investigation of the R pharmaceutical distribution business, including its control environment, risk assessment, control activities, information and communication, the study makes suggestions to improve the internal control system.The paper finds out the main problems existing in the current internal control system of the enterprise R, and tries to make recommendations for improvement, thereby proposes a complete and effective internal control system to help companies achieve their ultimate development strategy. Meanwhile, the internal control of the pharmaceutical industry has been further improved through the analyzing and rebuilding of the current system. It provides a reference for the same type of enterprises and improves the management level of the small and medium sized pharmaceutical distribution enterprise thus will enhance the competitiveness to achieve the sustainable development goals.