Research On Internal Control Of Dongsheng Pharmacertical Company

As one of the important driving forces of China’s economic growth,smes play a vital role in promoting local economic and social development and stability.Compared with large enterprises,small and medium-sized enterprises are unique in governance structure,management philosophy and specific management mode,but their operating efficiency is low and the management mode is not scientific enough.Although some small and medium-sized enterprises have also developed the internal control system,but still lack of scientific guidance and professional operation team of internal control,the existence of internal control system design is not perfect,not scientific,internal control system implementation is not strict,not in place and other problems,resulting in difficult to achieve business objectives.Taking Dongsheng Pharmaceutical Co.,LTD as the research object,this paper analyzes the management and operation status quo of Dongsheng Pharmaceutical Co.,LTD and problems existing in internal control,and proposes optimization measures to make internal control play a better supporting and promoting role in the realization of strategic objectives of Dongsheng Pharmaceutical Co.,LTD.In this paper,the DongSheng pharmaceutical co.,LTD management present situation and the existing internal control system is analyzed,from the internal environment,risk assessment,internal supervision,control activities,information and communication with five aspects to introduce the current situation of enterprise internal control,and points out that the company is mainly in terms of the internal control of the imperfection of the internal control system,the performance for internal control post responsibility is not clear,lack of recognition,not enough internal supervision mechanism and risk,modern information management system is imperfect and so on.In view of these problems,the causes of the problems are analyzed from four aspects of internal control environment,risk prevention and control,internal supervision,information and management,and specific solutions and Suggestions are put forward.To be specific,the first chapter introduces the research background and significance of this paper,the research methods adopted,etc.,through reading internal control related literature,points out the development status of internal control theory and the aspects that need to be optimized,and then leads to the direction of this paper to work hard.The second chapter introduced from the aspects of internal control in five elements DongSheng pharmaceutical company profile and the status quo,in-depth analysis DongSheng pharmaceutical corporation governance structure,institutional setup and system formulation and execution,communication system,control the internal control basic norms,summed up the DongSheng pharmaceutical co.,the main problems existing in the aspect of internal control.The third chapter,based on the internal control theory and principal-agent theory,combined with the actual situation of Dongsheng Pharmaceutical Co.,LTD.,analyzes the main reasons for the existing problems in the internal control of dongsheng Pharmaceutical Co.,Ltd.from the aspects of the company’s management mode,risk prevention and control,internal supervision and communication mechanism,etc.The fourth chapter proposes optimization and improvement measures for the internal control problems and causes of dongsheng Pharmaceutical Co.,LTD.,which are mainly aimed at solving the internal control problems of Dongsheng Pharmaceutical Co.,LTD.,mainly from the aspects of over-concentration of equity,weak risk prevention and control,inadequate internal supervision and imperfect modern information transmission system.The research of this paper is helpful for the improvement and perfection of the internal control system of Dongsheng Pharmaceutical Co.,LTD.,and the effective play of the auxiliary role of internal control in all links of enterprise operation and management,so as to improve the enterprise’s ability to resist and deal with operational and financial risks.Through the optimization Suggestions of Dongsheng Pharmaceutical Co.,LTD.,the paper provides references for the improvement of the internal control system of other productive smes in county-level cities,and then provides references for the establishment of the internal control system of productive smes in county-level cities in China.