Research On Internal Control Optimization Of Jiangxi Hongda Medical Equipment Group Limited Company

As China's economy keeps developing,ceaseless efforts and innovation are also being made in medicine and the adjustment of policy has improved people's living standards.Under such situations,people are attaching more and more importance to medical health.Meanwhile,the medical equipment industry is also in the rapid development stage,which not only provides motivation for updating of enterprise products,but also proposes higher demands for enterprise's sustainable and healthy development.Indeed,the enterprise development includes the choice of assets and operation guidelines,enterprise system and composition of each department,which cannot be separated from internal control.Hence,all the enterprises must pay attention to the construction of internal control.Jiangxi Hongda Medical Equipment Group Ltd.owns great advantages in manufacturing disposable medical equipment.As the leader of private enterprises in this industry,the company's internal management system is of vital importance to the enterprise development and even may have significant impacts on people's medical health.In this paper,through summarizing the academic achievements of relevant scholars at home and abroad in internal control,combing the comprehensive understanding and analysis on enterprises based on relevant materials and further reference to a great deal of literature on enterprise internal management system,risk evaluation,control activities,information & communication and internal supervision,and analyzing and elaborating from their own characteristics,the advantages and disadvantages of company in operation process,especially in internal management,are concluded,based on which corresponding improving countermeasures are proposed to lay a solid foundation for the healthy and sustainable development of Jiangxi Hongda Medical Equipment Group Ltd.In this paper,the method combining theoretical analysis,questionnaire and typical case research is applied to investigate the company's management system and analyze the existing disadvantages,based on which further perfection and optimization are conducted to perfect the system.The research results of this paper propose to Jiangxi Hongda Medical Equipment Group Ltd.to perfect the control environment,centralize the management,enhance the supervision of purchase business,sell strictly according to the compliance procedures,establish the information management system,strengthen the information delivery and exchange,establish the internal audit department,and carry out the corrective measures of internal supervision,which can not only facilitate the enterprise development,but also can provide certain guidance for development of other enterprises in the industry.