Discussion On Internal Control Of S Medicine Sales Company

The study of internal control has always been the focus of attention in the theoretical and practical circles.Scientific,reasonable and effective internal control is a powerful guarantee for the company to achieve its business objectives.The core of the company management system under the conditions of modern market economy is to improve the corporate governance structure.A good corporate governance structure is undoubtedly the basic factor to improve the efficiency and efficiency of the company’s operation and management.At present,the relevant internal control theory in China is relatively perfect.In the practice of internal control theory,the relevant state departments have promulgated various laws and regulations.In June 2006,the Shanghai stock exchange issued the internal control guidelines for listed companies of the Shanghai stock exchange.The guideline is the first document in China to guide listed companies to establish a sound internal control system.Since then,in July 2007,the Shenzhen Stock Exchange issued the “Guidelines for Internal Control of Listed Companies of Shenzhen Stock Exchange”;in May 2008 and April 2010 The five ministries and commissions of the state have successively promulgated the "Basic Standards for Internal Control of Enterprises" and "Guidelines for Enterprise Internal Control Support";in June 2017,the Ministry of Finance issued the "Code for Internal Control of Small Enterprises(Trial)",which indicates the height of the country.Attach importance to and guide listed companies and small and medium-sized enterprises to strengthen internal control construction,and at the same time gradually strengthen the supervision of internal control construction of enterprises.Generally speaking,at present,China’s theory is not strong enough to guide practice,and it is not detailed enough.The degree of integration with China’s national conditions is still not high.Some of the theories are not completely correct,and some practical problems cannot be solved well.As a major industry related to people’s livelihood,the pharmaceutical sales industry is also a high-risk industry that is prone to problems and has always been strictly controlled by the state.In addition to the “management norms” and “supporting guidelines”,the internal control of pharmaceutical companies must also comply with the special management regulations within the industry,such as the “Good Manufacturing Practices for Pharmaceutical Products”(GSP).In recent years,there are more and more problems of drug quality and commercial bribery.Therefore,it can beseen from the side that up to now,enterprises in the pharmaceutical sales industry have not formed relatively sound,reasonable and effective internal control.Through the research and analysis of the current development situation,we know that the pharmaceutical circulation industry in the future will be a highly concentrated industry model as the core,which will inevitably bring greater impact on small and medium-sized pharmaceutical sales companies.The construction of control system to achieve sustainable development and growth is an inevitable choice for small and medium-sized pharmaceutical sales companies.As a common member of many small and medium-sized pharmaceutical sales companies,S Pharmaceuticals has obvious industry characteristics and is inevitably facing the problems common to most enterprises of the same type.Therefore,this paper chooses S medicine.The sales company is a research case for the reconstruction of the internal control system.Based on the internal control theory and the actual situation of the company,the article uses the case analysis method,the literature research method and the summary induction method to study the current internal control of S company.First,understand the basic characteristics and internal control status of small and medium-sized pharmaceutical sales enterprises,and sort out the research scope of this paper based on the internal control status of the company in this case.Secondly,read and study the relevant theoretical literature on internal control,especially the internal control of pharmaceutical sales companies.Understand the current advanced theories of experts and scholars in this field,and absorb some of the research results,In order to put forward the pharmaceutical sales industry has a guiding view of internal control;Finally,the paper summarizes the current situation of S pharmaceutical sales company and the problems existing in internal control,analyzes the reasons for the problems existing in the company,and puts forward targeted optimization Suggestions.In the process of research and analysis,this paper is divided into six branches: the first part is the introduction,which firstly discusses the research background and significance of this paper,related problems of internal control defects,and the internal control of China’s pharmaceutical sales industry,and proposes research ideas and method.The second part discusses the related theories of internal control,including the concept,connotation,elements of internal control,the objectives of internal control and the theoretical basis of internal control,and lays a theoretical foundation for case analysis.The third part is case analysis.It introduces the basic situation,organizationalstructure,business process and business scope of the case company.Secondly,it analyzes the internal control status of the case company,and the corporate governance structure,risk assessment,control activities and information system of the company.Learn.The fourth part analyzes the problems existing in the internal control of S pharmaceutical sales company.The overall level is mainly from the perspective of five elements of internal control.The business level focuses on five businesses: finance and payment,sales and collection,drug management,fund management,and information system.The fifth part corresponds to the fourth part.From the perspective of the internal control five elements to analyze the overall level internal control,as well as the business level,and propose the right solutions.The sixth part draws the research conclusions,proposes research limitations and follow-up research directions.