A Study On The Internal Control Of A Pharmaceutical Company

The pharmaceutical industry is closely related to thousands of families and affects the lives and health of the people,the pharmaceutical market market has exceeded 2 trillion RMB.Entering a new era,the pharmaceutical industry is facing tremendous changes in the internal and external environment,and the national medical and health system is constantly reforming.The pharmaceutical industry is confronted with many uncertain factors,Medical reform profoundly affects the pharmaceutical market,With the exposure of "fake Event of Chang Sheng Biological Vaccine",the effectiveness of internal control in the pharmaceutical industry has become an important problem for pharmaceutical operators and regulators.As one of the main methods and means of modern enterprise management,internal control plays a vital role in the process of enterprise management.A effect enterprise internal control system can ensure the effective and efficient operation of production and operation activities,thus realizing the restraint feedback and automatic adjustment in the daily production and operation activities of enterprises,and improving the efficiency of operation and management and the ability of risk prevention.This paper is based on the internal control basic norms and supporting guidelines issued by the Ministry of Finance.Starting from the research of internal control status of A Pharmaceutical Company and taking the problems existing in internal control of A Pharmaceutical Company as the main line,this paper tries to evaluate the problems existing in internal control of A Pharmaceutical Company from five aspects: internal control environment,risk assessment,control activities,information and communication,and internal supervision and control.It points out the internal control defects of A Medicine in the aspects of corporate governance structure,internal organization,R&D and investment risk assessment,development strategy,performance evaluation and internal supervision.This paper analyses the causes of the defects,and puts forward some suggestions,such as optimizing the internal control environment,perfecting the risk assessment system of R&D investment,properly applying control measures and strengthening the internal supervision system,so as to improve the internal control and management level of A Pharmaceutical Company.