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论文编号：	10872
作者编号：	2220160843
上传时间：	2019/6/12 17:17:29
中文题目：	A医疗器械贸易公司内部控制研究
英文题目：	Research on Internal Control of A Medical Device Trading Company
指导老师：	梅丹
中文关键字：	内部控制；医疗健康；A公司
英文关键字：	Internal Control；Medical Health；A Company
中文摘要：	随着中国经济的迅猛发展，人们对保健卫生的意识增强，医药卫生的市场需求增长迅速，目前医疗器械行业中小企业众多。随着市场的爆发和政府部门对医药市场的重视，大量社会资本涌入医疗行业。在此复杂的市场环境下，众多的中小企业如何突围并取得市场竞争优势，成为众多中小企业主亟待思考和解决的问题。 在医疗器械流通领域，中小微企业占绝大多数，这些企业已经成为社会主义市场经济的一个重要组成部分和生力军。然而这些中小微企业的现状是“长命的少，短命的多”，在市场大环境快速增长的同时，没有得到同步的增长，甚至于死掉，死亡率远高于大型企业。造成这些企业发展困难甚至于突然破产的原因是多方面的，缺乏严格的企业内部控制有可能是其中的一个重要因素。企业越是发展，风险就越大，尤其是在企业的快速扩张时期，风险的点在不断增多，如果企业内控制度不健全就很容易出现管理上的漏洞。因此建立可以保护企业财物安全和真实会计信息、贯彻经营方针和提高企业的经营效率、防范控制风险和实现企业的战略为目标的企业内部控制流程成为必要。而初创型的医疗器械公司想要发展壮大就必然会产生企业控制和管理的各个方面进一步科学化提升的必然动机，以降低进企业的风险，促进企业良性健康的发展。因此，研究初创企业的内部控制无疑就具有非常重要的意义。 现代企业管理制度核心是完善公司治理结构 , 良好的公司治理结构可以提高企业经营管理效率的基本要素。企业在经营发展中的会计内部控制制度越来越受到人们的重视。会计内部控制制度的建设及有力执行，不光能够防范金融风险，更能够促进企业健康快速的发展并且在激烈的市场竞争环境中立于不败之地。有大量的中小企业主，特别是医疗健康行业贸易型初创企业的企业主由于文化素质的制约，对公司内部控制认识不到位，这成为了制约企业发展的关键因素之一。本文挑选了医疗器械行业内的A公司作为研究目标对企业的内部控制制度进行了以下几部分的详细分析。 首先，通过收集阅读大量相关文献对公司内部控制的已有理论进行了回顾，这对本文对A公司的内部控制研究提供了理论基础。 其次，从公司内部控制环境、内部控制活动等方面介绍了研究目标A公司的基本情况，再通过公司内部控制五要素理论对研究目标进行了详细的分析，找出目标企业在内部控制中存在的问题。 最后，针对A公司的实际情况，根据内部控制的理论给出有针对性的企业内部控制解决方案。
英文摘要：	With the rapid development of China's economy, people's awareness of health care has increased, and the market demand for health care has increased rapidly. At present, there are many small and medium-sized enterprises in the medical device industry. With the outbreak of the market and the government's attention to the pharmaceutical market, a large number of social capital poured into the medical industry. In this complex market environment, how many small and medium-sized enterprises break out of the siege and gain market competitive advantage has become an urgent problem for many small and medium-sized enterprises owners to think about and solve. In the field of medical equipment circulation, small and medium-sized enterprises account for the vast majority, and these enterprises have become an important part and force of the socialist market economy. However, the status quo of these small and medium-sized enterprises is "less long-lived, more short-lived", while the market environment is growing rapidly, they have not been synchronized with the growth, or even died, and the mortality rate is much higher than that of large enterprises. There are many reasons for these enterprises'development difficulties and even sudden bankruptcy. Lack of strict internal control may be one of the important factors. The more the enterprise develops, the greater the risk. Especially in the period of rapid expansion, the point of risk is increasing. If the internal control system is not perfect, the management loopholes will easily appear. Therefore, it is necessary to establish an internal control process which can protect the financial security and true accounting information of enterprises, implement the management policy and improve the efficiency of enterprises, prevent and control risks and realize the strategic objectives of enterprises. If the start-up medical device companies want to grow and grow, they will inevitably have the inevitable motivation of further scientific improvement in all aspects of enterprise control and management, in order to reduce the risk of entering the enterprise and promote the healthy development of the enterprise. Therefore, it is undoubtedly of great significance to study the internal control of start-ups. The core of modern enterprise management system is to improve the corporate governance structure. A good corporate governance structure can improve the efficiency of enterprise management. The accounting internal control system in the development of enterprises has been paid more and more attention. The construction and effective implementation of accounting internal control system can not only prevent financial risks, but also promote the healthy and rapid development of enterprises and remain invincible in the fierce market competition environment. There are a large number of small and medium-sized entrepreneurs, especially the entrepreneurs of trade-oriented start-ups in the medical and health industry, because of cultural quality constraints, lack of understanding of the internal control of the company, which has become one of the key factors restricting the development of enterprises. This paper chooses A company in the medical device industry as the research target to make a detailed analysis of the enterprise's internal control system in the following parts. Firstly, by collecting and reading a large number of relevant literature, the paper reviews the existing theories of corporate internal control, which provides a theoretical basis for the study of internal control of A company. Secondly, it introduces the basic situation of target A company from the aspects of internal control environment and internal control activities. Then it makes a detailed analysis of the research objectives through the five elements theory of internal control, and finds out the problems existing in the internal control of target enterprises. Finally, according to the actual situation of A company, according to the theory of internal control, the paper gives a targeted solution to internal control of enterprises.
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