A Probe Into The Internal Control Of GlaxoSmithKline's Sales Link

In China,pharmaceutical companies are a relatively special type of enterprise in the market economy.Because it not only produces medicines,it also has to bear huge social responsibilities.Moreover,as a special product,medicine is closely related to the lives of the people and is related to the health of the people.Therefore,the quality requirements of drugs are more stringent than the general products,and the sales channels are also very special.As a result,the purchase and sale of the pharmaceutical industry in China has become a breeding ground for commercial bribery.Commercial bribery is an unfair competition in the exchange of duties and duties.This kind of behavior increases the cost of medical treatment for patients,and aggravates the disputes between doctors and patients.Seriously,it may also cause economic losses to the country.In recent years,there have been hundreds of commercial bribery judgments in the medical industry.According to the Ministry of Commerce of China,commercial bribery will indirectly embezzle state assets of nearly 800 million yuan each year,accounting for about 20% of the total tax revenue of the national pharmaceutical industry.Among the many cases of commercial bribery in pharmaceutical companies,GlaxoSmithKline's bribery case in China in 2013 was particularly typical.The case was exposed by the public security department of China in July 2013.After the court trial,it was sentenced to a fine of 3 billion yuan.Because the case became the biggest ticket in China's commercial bribery case.Although it is the first commercial bribery case in China,it has frequent similar bribery scandals in many branches around the world.This paper takes the GlaxoSmithKline commercial bribery case as the research object,starts from the internal control of its sales link,and uses the combination of theoretical analysis and case analysis to deeply analyze the problems exposed in this case and the causes of these problems and put forward the actual situation.Possible improvement suggestions.I hope that it can help solve the problem of commercial bribery of pharmaceutical companies,reduce the possibility of commercial bribery cases,and improve the pharmaceutical sales environment in China.Therefore,this chapter conducts in-depth analysis through five chapters.The first chapter is the introduction.As the beginning of this paper,this chapter systematically expounds the research background and significance of the article.Secondly,through the analysis of domestic and foreign literatures,the analysis direction and research framework of this paper are clarified.The literature research in recent years can be found that the commercial bribery case is an example to analyze the internal control of pharmaceutical companies' sales links.Therefore,this paper takes the largest pharmaceutical enterprise commercial bribery case as the entry point in recent years,with a view to providing enterprises in the same industry.Learn from.The second chapter clarifies some basic concepts involved in the sales link of pharmaceutical enterprises and their internal control,and expounds the main risk points of internal control of the sales links of pharmaceutical enterprises.The third chapter is a case study of the GlaxoSmithKline case.First introduced the company profile of GlaxoSmithKline and the status quo of internal control,and secondly described the results of the case in the current year according to the chronological order.The fourth chapter is a case study of the GlaxoSmithKline case.Through the introduction of the case in Chapter 3,we can find that the internal control of GlaxoSmithKline in the sales process does have many problems such as poor sales atmosphere,invalidity of reimbursement system,and strict internal auditing.Therefore,this chapter also analyzes the problems that will arise from these problems.the reason.The fifth chapter is based on the previous analysis to propose improvements for the internal control of GlaxoSmithKline: First,improve the internal control environment and risk prevention and control system.Secondly,strengthen the evaluation of all aspects of the sales process and the assessment of key risk points.Thirdly,establish an internal anti-fraud report mechanism within the enterprise,build a drug marketing information sharing platform outside the enterprise,and build a two-way communication and communication mechanism between the internal and external information of the enterprise.Finally,strengthen the supervision and inspection of internal control,including establishing and improving the internal control and supervision system,strengthening the investigation of internal control responsibilities,and optimizing the internal and external audit linkage mechanism.This paper uses literature research method and case study method for research and analysis.On the basis of a detailed analysis of GlaxoSmithKline's bribery case,the focus is on the exposure of the case to see what problems exist in the company and the underlying causes of these problems.At present,most of the research on commercial bribery of pharmaceutical enterprises has not been analyzed from the problems of the enterprises themselves,but from the perspective of external environmental factors.Therefore,this paper takes the sales link as the analysis entry point and analyzes the internal control problem.Moreover,as one of the largest multinational pharmaceutical companies in China,GlaxoSmithKline is also guilty of Chinese history.Therefore,taking it as a case is very representative,and it also makes this article more valuable for improving the commercial bribery of pharmaceutical companies.