Research On Internal Control Optimization Of JY Company's Management Process

The safe operation of the biochemical pharmaceutical enterprises is concerned with the people's life and health and the development of the country's economy.Although China has promulgated a series of laws and regulations to strengthen the management of biochemical pharmaceutical enterprises,most enterprises have also been in accordance with the GMP and cGMP of the requirements for the establishment of related systems,but due to their own internal control environment is more complex,the lack of awareness of risk,risk assessment procedures necessary to thin,business process control objectives is not clear,the internal supervision and execution is not in place and many other reasons,led to some enterprises failed to implement the system of norms,etc.,and endanger their own development of the industry.Therefore,based on the "basic norms of internal control" and related guidelines for guidance,the theory of enterprise internal control,performance evaluation theory,organization design theory and the theory of business process management,study on the internal control of JY company which main business was research and development,production and sales.Starting with the core business process of "research,production,marketing" three aspects and purchasing management,asset management and human resource management of auxiliary management process,analyzing the control status of the internal processes of JY company.Although JY company is one of the few production enterprises of heparin in China,there are still some defects and deficiencies in its internal control system.Through combing the internal control key points of JY company management process and grade,evaluated the overall internal control status of JY company management process from the five elements of internal control.According to the evaluation result of internal control situation,the corresponding internal control optimization scheme is proposed,and some business processes are redesigned.To ensure the effective operation of internal control,this paper presents some affordable advice,such as formed a comprehensive control environment,cultivate employees' risk awareness,improve internal control system construction,strengthen information exchange and communication,and strengthen the internal control supervision.to seek a more perfect internal control mode,so that theinternal control has become a sustainable process,promote the effective operation of internal control in JY company,promotion JY company internal control effect and enrich the internal control of biochemical pharmaceutical enterprises,to provide a reference for similar enterprises.