China Private Medical Research On Internal Control Of Enterprises

Internal control is an inevitable outcome of social and economic development to a certain stage,and it is also one of the important tasks in the daily management of enterprises.Faced with the increasingly severe international and domestic economic situation,and China is in an important period of transforming the economic development mode and promoting the adjustment and upgrading of industrial structure,strengthening the internal control construction of enterprises is very important for the survival and development of enterprises.As an important industry that undertakes the mission of safeguarding human life and health and promoting humanity to achieve higher quality development,the pharmaceutical industry plays an extremely important role in improving peopled living standards.In recent years,as a large number of private enterprises have entered the pharmaceutical industry,their own internal control risks have been amplified,and some have even caused irreparable serious consequences,which have cast a shadow on people's health and the image of the entire industry.Layer shadows,such as "Lycosin event","Houttuynia incident","drug bribery incident",and the long-lived biological vaccine fraud incident exposed in July 2018,reflect some of the internal control of the pharmaceutical industry.Major issue.In order to enable a large number of private pharmaceutical enterprises to achieve better survival and development,thereby providing the society with better quality medicines,safeguarding people's lives and health,improving people's sense of well-being and gaining,and studying the problems existing in the internal control of private pharmaceutical enterprises and It is especially necessary to improve the countermeasures.This article takes Changchun Changsheng Biotechnology Co.,Ltd.as the research object,based on the "Internal Control Framework" issued by COSO and the "Basic Standards for Internal Control of Enterprises" and "Guidelines for Internal Control of Enterprises" issued by China,based on theoretical research,In combination with the internal control self-evaluation report disclosed by Changsheng Biotechnology,a series of announcements issued by the regulatory authorities,etc.,analyze the defects of internal control,and then use this as a guide to propose suggestions for strengthening the internal control of private pharmaceutical enterprises,in order to play this The warning role of the case provides some guidance for the private pharmaceutical enterprises to strengthen the normative design and operation of internal control.