The Research On The Building Of Internal Control-intergrated Framework In Shuangrenyiyao

In recent years,China has accelerated the reform of the pharmaceutical industry,the pharmaceutical industry has been rapid development,industry competition has become increasingly fierce and highly valued by the country.In May 18,2015 the State Food and Drug Administration promulgated 2013 edition of "drug quality management standards" which is the new version of the GSP would be performed since July 1,2015.The new version of GSP requires enterprises shall establish internal control documents.In the face of such a strict version of the GSP inspection,It is very difficult for the enterprise to pass the new version of GSP certification without internal control system.For the lack of internal control system in Hunan Shuang Ren Pharmaceutical Co.Ltd.internal management book is weak,in the face of fierce market competition and the country’s strict supervision,internal control framework for enterprises is imminent.Based on the five elements of COSO internal control theory and the "basic norms of internal control" and "three guidelines" issued by China Ministry of Finance and other five ministries,in view of the current situation and the existing problems in Hunan Shuangren pharmaceutical company and,Combined with the specific characteristics of the industry,in the balance of internal control costs and benefits on the basis of the company in the implementation of the objectives of the important limitations,the main lack of a comb.And depth analysis of the causes of the problem and the gap from the new version of the GSP,This text article establishs internal control framework from five aspects:internal environment,risk assessment,control activities,information and communication,internal supervision.In each Specific business segment,the internal control construction includes the two aspects of institution building and construction process.The internal control is embedded in the company’s information system to ensure effective implementation of the internal contro land achieve the purpose of risk management.Finally,it puts forward suggestions on the implementation of the internal control,and forecasts the effect of the implementation.Enterprise internal control produces when the social economic develops to a certain degree.It runs through in every link of enterprise management.Enterprise internal control ensures that the enterprise daily business activities can be carried out smoothly,and guarantees business objectives can be realized.lt’s very vital significant to the enterprise risk prevention.This study is important not only for Hunan Shuang Ren Pharmaceutical Co.,Ltd.adapt to the development of the new situationand smoothly through the new GSP certification,and it has theoretical significance but also for other small and medium enterprises especially the medicine circulation enterprise in internal control framework.