Study On The Strategy Of Improving The Efficiency Of Internal Control In A Pharmaceutical Company

Our country in recent years based on the practice and theory of internal control in western countries,combined with the present situation of the basic national conditions and development of domestic enterprises,continue to promulgate and implement the relevant regulations on internal control and application guidelines etc..At present our country listed on the main board of the company has implemented the enterprise internal control standard system,small board and GEM listed companies follow the voluntary principle,voluntarily choose whether the disclosure of internal control evaluation report.With the full implementation of internal control standards,how to ensure the efficiency of internal control and avoid the failure of internal control has become an urgent problem to be solved in many enterprises and related departments.This paper mainly uses the literature method and case analysis method,based on a lot of reading related literature on internal control,through investigation,interview of a pharmaceutical company survey practice,analysis of the current situation of internal control of the company,its internal control problems in control system in the current situation highlights the analysis of its causes,and based on this solution,summed up the internal control efficiency strategy which is practical.This paper mainly discusses from five aspects: first,introduce the background and significance of the research at home and abroad,describes the internal control of the situation,the paper describes the research methods,this paper states the problems to be solved;second,describes the basic concept and internal control of the five major elements of internal control and the meaning of the efficiency;third.Describes the basic overview of the case of enterprise internal control from the internal control objectives,internal control flow path design,risk identification ability,put forward in the problems existing in the internal control of the depth of analysis of the current situation of internal control under;fourth,the case of the enterprise internal control from the design to enhance the efficiency of the efficiency of the proposed recommendations based on the analysis of the case;fifth,enterprises from the internal control method to improve the efficiency of execution efficiency is given based on.