A Study On Internal Control Problems And Countermeasures Of Medical Device Companies

In recent years,many company at home and abroad forgeries in finance,corporate fraud and corruption,such as Kangmei pharmaceutical,Changchun Changsheng biotechnology company.These failure cases of internal control remind managers and they focus on the construction of internal control than before.Our internal control construction begun in the1990 s,then promulgated many laws and regulations like Basic Norms for Internal Control of Enterprises,Guidelines for Supporting Internal Control of Enterprises and so on one after another.Although the construction of our internal control have had many progresses,it still has blemish.So companies must set up effective internal control system which can fit its trade situation and self-condition so that to get ahead.By extensively collects and summarizes books and literature at home and abroad,it provide a theoretical basis for this studying.This paper introduces the present situation of A medical device company from five aspects,they are control environment,risk assessment,control activities,information and communication and internal supervision.After deepen the understanding and analyse,we found that the A medical device company has problems in controlling the environment such as the internal control weak consciousness,imperfect human resources management,the lack of in-depth enterprise culture construction.Lack of risk awareness and market risk assessment and response capacity in risk assessment.In the control activities,there are problems such as authorized approval not strictly,responsibilities unclear and financial activities have blemish.There are two problems of information communication,the information system is not perfect and the efficiency of information communication is not good.In internal supervision,there are problems such as have no audit department,the responsibilities of supervise is not clear.After analyse the internal control reasons of A medical device company,this article put forward optimized countermeasures and safeguards which will make the company better.This article can be contribute to the internal control system of A medical device company,and help it to improve the abilities of resist risk and risk response and finance risk.