Study On Internal Control Defects Of Pharmaceutical Manufacturing Enterprise Of China Sun Pharmaceutical Machinery

Although China has now attached great importance to the construction and improvement of the internal control system and drawn on the norms of foreign internal control,it is still in its infancy.It also requires further study and practice to regulate.In order to reduce the risks faced by enterprises in their operations and prevent fraudulent acts,the procedures for handling business can be regulated through systems.In the process of achieving control objectives,it is important to establish and improve the internal control system.In recent years,many pharmaceutical manufacturing companies have been exposed to problems such as financial fraud and internal control failure.They disrupt the normal market order.China Sun Pharmaceutical Machinery was exposed to illegal external guarantees and non-operating funds occupied by related parties.There are also financial problems such as the inability to pay off huge debts and the compulsory liquidation of equity pledges.It was also determined by the CSRC to have major violations,with management overriding internal control and internal control ineffective.In addition,the pharmaceutical manufacturing industry is closely related to people’s livelihood.It is necessary to improve the internal control of the relevant pharmaceutical manufacturing enterprises in a timely manner.Therefore,this thesis will study the internal control defects of China Sun Pharmaceutical Machinery and propose improved countermeasures.In this thesis,China Sun Pharmaceutical Machinery is selected as the research object,using literature research and the combination of qualitative and quantitative methods.First of all,the basic situation of China Sun Pharmaceutical Machinery is explained.The current situation of internal control is described from five aspects: control environment,risk assessment,business activities,information and communication and internal supervision.Secondly,the internal control defects of China Sun Pharmaceutical Machinery are identified.In the identification process,the analytic hierarchy method is used to calculate the weights of decision-making layer and secondary element indicators.The main internal control defects of China Sun Pharmaceutical Machinery are that the control activities are not fully implemented,the information disclosure of the self-assessment report is not true enough and so on.Then around the five elements of internal control,the causes of the internal control defects of China Sun Pharmaceutical Machinery are analyzed.The consequences of the internal control defects of the enterprise are listed.Finally,it puts forward feasible suggestions for the improvement of the internal control system of enterprises in a targeted manner.It is hoped to provide some help for the improvement of internal control defects of China Sun Pharmaceutical Machinery.This allows its management to pay more attention to the internal control of the enterprise to improve the operational efficiency of the enterprise.It can also provide reference and reference for the improvement of the internal control of listed enterprises in pharmaceutical manufacturing.It can promote the stable development of the capital market.