Research On Internal Control Evaluation Of Listed Companies In Pharmaceutical Manufacturing Industry

In recent years,with China's national life level unceasing enhancement,our country medicine manufacturing industry is also developing rapidly by the end of December 2016,the national pharmaceutical manufacturing enterprise nearly 2.8063 trillion yuan of business revenue,up 9.89% from a year earlier,the economic structure plays an increasingly important role in our country,the size of the market.Pharmaceutical manufacturing industry as an important pillar of the national economy,its itself has the inherent characteristics of the traditional industry,at the same time,and there are many modern industry links,to ensure the health and epidemic prevention disaster activities made the contribution of guardians.At the same time,in order to encourage the development of pharmaceutical manufacturing industry,China has promulgated a series of policies to promote the development of pharmaceutical manufacturing industry and increase investment in pharmaceutical manufacturing.The development of the pharmaceutical manufacturing industry directly affects the development of the medical level of the society.It is an important matter related to the people's livelihood.So ensuring the healthy development of the pharmaceutical manufacturing industry is of great significance.Meanwhile,the pharmaceutical manufacturing industry is a famous "three high" industry in the industry system.Its risk level is obviously higher than the average value.The "three high" refers to high risk,high investment and high return.Due to the high risk of the pharmaceutical manufacturing industry,in recent years,some enterprises have been trying to meet the expectations of investors in desperation,to whitewash reports and even to make financial fraud.In 2011,Zixin pharmaceutical industry used its related transactions to whitewash the report and inflate the business revenue,which caused an extremely bad impact on the market.2015 has been blasting the Boji medical clinical trial data fraud,and even illegal operations because of the false data and other reasons,as the core of the company's pharmaceutical R &D institutions were ordered to suspend production for investigation.Similar medical enterprises are common in counterfeiting,and a set of reasonable and completeinternal control system is the key to curbing the false data of the pharmaceutical manufacturing industry.Therefore,it is of great practical significance to discuss the internal control of the pharmaceutical manufacturing industry.This article embarks from the build effective internal control evaluation system,combing the related theory on the basis of combining previous research results,combined with the case of the company's actual situation as well as the pharmaceutical manufacturing industry,to build an effective internal control evaluation system,to help improve the level of drug manufacturing internal control,promote the development of the industry.The first chapter is the introduction,firstly the research background is introduced,and the significance of the research is pointed out.Then,the related research results of internal control and internal control evaluation in recent years are summarized and reviewed.Finally,the paper summarizes the research methods and innovation points.The second chapter is the relevant theoretical basis,while introducing the theory of internal control,some key concepts are defined.The third chapter is the construction of the internal control evaluation model,the appropriate indexes are selected according to the industry characteristics and the index selection principle,and the final evaluation model is constructed.In the fourth chapter,the case analysis takes H company as an example,and uses its own internal control model to make a comprehensive evaluation of its internal control.The fifth chapter is the relevant proposals,and according to the final evaluation results,it puts forward specific suggestions on the internal control of H company.The sixth chapter expounds the conclusions of this article,and puts forward the prospect of the future.