A Research On Internal Control For AD Commercial Medical Company

With the vigorous development of market economy,the business environment of enterprises has undergone earth-shaking changes.With the opening of the market,the competition among enterprises is increasingly fierce.Especially in the domestic pharmaceutical industry,from the beginning dominated by state-owned enterprises,to now all kinds of ownership enterprises blooming scene.But recent cases of "fake vaccines" and "commercial bribery" in the pharmaceutical industry have exposed the crisis behind the boom.The internal control of enterprises is not sound,especially China’s pharmaceutical industry is dominated by state-owned enterprises.In just over 20 years,the idea of internal control introduced from the outside has not completely penetrated into the heart of enterprises.Because of this,people increasingly recognize the importance of internal control,and strengthen the enterprise’s internal control construction,has been imminent.AD commercial pharmaceutical enterprises have many common diseases in the medical industry,which can be analyzed and compared,this paper chooses AD commercial pharmaceutical enterprises as the object of analysis.This paper is divided into two parts: theoretical description and case study.First of all,the theoretical narrative part combined with the basic framework of internal control of COSO enterprise to describe the development and process of internal control of the enterprise,and then through the review of the COSO in China’s internal control development process,the last is the status quo of internal control and production and management characteristics of China’s pharmaceutical industry.The second part is for AD business medicine actual case studies,the present situation and problems of internal control in our country internal control standard and form a complete set of guidelines,based on the theory of the COSO framework,from the control environment,risk,control activities,information and communication and internal supervision of the five aspects,according to real situation of the company,found the AD business revealed problems in pharmaceutical enterprises in the internal control,and puts forward the optimization measures of form a complete set,for AD companies for reference,so as to improve the management level of enterprises’ internal control and effectiveness.On this basis,through the AD enterprise internal control research,evaluation and improvement,can be used for reference to the industry of pharmaceutical enterprises,is conducive to improve the importance of the commercial pharmaceutical industry for internal control management,increase the industry for internal control management,promote the long-term development of the whole industry.