Research On Internal Control Evaluation Of NHC Company Based On Fuzzy Comprehensive Evaluation Method

The implementation of the internal control evaluation is the problem that China's recent theoretical and practical circles need to focus on and solve.From the overall point of view,internal control is a design,implementation,evaluation and rectification of the cycle.In this process,internal control evaluation is a necessary activity to promote the effective implementation of internal control and continuous improvement.However,from an international perspective,the most important internal control evaluation criteria is the 2013 US COSO Committee issued "2013 internal control-the overall framework" and supporting guidelines.But the framework,after all,belongs to the concept category,its internal control evaluation of the practical application is not ideal.From the domestic reality,with the Ministry of Finance and other ministries in 2010 jointly issued a "corporate internal control evaluation guidelines" and other laws and regulations,the implementation of internal control evaluation has become the focus of government regulators and business management.But the guidelines focus on the principle of guidance,whether to adapt to the needs of enterprise evaluation practice and make a reasonable evaluation based on the guidelines,yet to be tested.At the same time,many well-known enterprises such as Wanfushengke,Green Land,Everbright Securities and so on a series of internal control failure events,reflecting the prevalence of our enterprises can not correctly establish and apply the internal control evaluation system to continuously monitor the effective operation of internal control system.The new medical system reform in 2017 brought opportunities and challenges to pharmaceutical manufacturers.Pharmaceutical industry as a people's life is closely related to the industry,improve the effective internal control evaluation,not only can help pharmaceutical companies to explore the weak links in internal control to ensure the healthy development of enterprises,but also for people's lives to provide health protection.From the current theoretical and practical point of view,the internal control of pharmaceutical companies for the evaluation of less.Therefore,how to combine their own actual situation to evaluate the internal control of enterprises has become a major problem in the current pharmaceutical enterprises to be solved.This paper chooses NHC as the research object,based on the related concepts,cybernetics and risk management theory of internal control evaluation,and adopts literatureresearch method,case study method and fuzzy comprehensive evaluation method.Firstly,based on the analysis of the current situation of internal control evaluation of NHC Company,the problems of internal control evaluation are studied from the aspects of independence,evaluation method,evaluation content,evaluation result and defect rectification of evaluation team members.Secondly,it analyzes the causes of the problems from four aspects: the evaluation subject,the internal control evaluation system,the degree of attention of the internal control evaluation and the responsibility supervision mechanism.Thirdly,we construct the fuzzy comprehensive evaluation system of internal control and apply it to NHC company,so that the evaluation work is changed from qualitative to quantitative;Based on the analysis of the evaluation results,the internal control defects which have not been found in the original internal control evaluation are found,and further suggestions are put forward.Finally,the paper puts forward the safeguard measures of NHC's internal control evaluation system,which mainly includes improving the support and participation of the whole staff,establishing the quantitative evaluation index and establishing the accountability system.In summary,the evaluation system,evaluation methods,research conclusions and suggestions constructed in this paper are all reference for other pharmaceutical enterprises,which has certain practical significance.