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论文编号：	13563
作者编号：	2320190333
上传时间：	2022/12/4 17:23:42
中文题目：	C医药公司内部控制研究
英文题目：	Research on Internal Control of C Pharmaceutical Company
指导老师：	梅丹
中文关键字：	内部控制;风险评估;控制活动;医药公司
英文关键字：	Internal Control;Risk Assessment;Control Activities;Pharmaceutical Companies
中文摘要：	医药行业与人民的生命和健康息息相关，在国民经济中具有举足轻重的作用，受到社会公众的广泛关注。近年来，由于国家有关政策措施的集中实施，医药行业受到创新政策、医疗费用控制、居民消费升级和“4+7”国家药物带量釆购制度改革等多重原因的冲击，市场发生了由仿制药为主到创新药品为主的巨大变化，医药行业变革也促进着医药企业的成长。在竞争环境日益激烈、药品造假和财务欺诈等现象此起彼伏的形势下，医药公司要想获得长久、稳健的成长，并提高市场竞争力，这是一个亟待深思的课题。内部控制不仅是一种理论，作为现代公司治理的一个重要手段，更对公司的生产经营和日常管理起到重要作用，只有健全的内部控制体系才能推动公司生产经营活动的高效运转，合理规避风险，进而提升公司的经营管理水平。除了提高药品创新能力和企业竞争力，医药公司还必须强化风险防范意识，健全内部控制体系建设，建立有效的企业内部监督机制，这才是医药公司可持续发展的根本。 本文根据内部控制理论综述成果和国内外的内部控制理论研究现状，从公司内部的环境、风险的评估、控制的活动、信息和沟通以及内部的监督五大方面，对C医药公司的内部控制现状进行了评估，发现公司当前面临的主要问题并剖析问题产生的主要原因，还提出了优化企业的内部环境、健全企业的风险评估机制、提高企业内部控制活动的有效性以及完善公司内外部沟通机制等建议。 本文旨在通过研究我国医药企业内部控制的现状，发现问题，提出优化方案，丰富医药行业内部控制的理论应用与实践。同时，结合我国医药公司的特色，提出改进医药企业内部控制的措施，极具现实意义。
英文摘要：	The pharmaceutical industry is closely related to people's lives and health, plays a pivotal role in the national economy, and is also the focus of public attention. In recent years, due to the implementation of national policies and measures, the pharmaceutical industry has been affected by innovation policies, medical cost control, consumer upgrading and the reform of the "4+7" national drug purchase system, and the market has undergone a huge change from generic drugs to innovative drugs. The changes in the pharmaceutical industry have also contributed to the growth of pharmaceutical companies. Under the increasingly competitive environment and the rise of pharmaceutical fraud and financial fraud, it is an urgent issue to be considered if pharmaceutical companies want to achieve long-term and steady growth and improve the competitiveness of the market. As an important means of modern corporate governance, internal control is not only a theory, but also plays an important role in the company's production, operation and daily management. Only a sound internal control system can promote the efficient operation of the company's production and operation activities and reasonably avoid business risks, thereby improving the company's operational management level. In addition to improving the ability of drug innovation and the company's competitiveness, pharmaceutical companies must also strengthen risk awareness, improve the construction of internal control systems, and establish an effective internal supervision mechanism. This is the foundation for the sustainable development of pharmaceutical companies. Based on the review results of internal control theory and the research status of internal control theory at home and abroad, this paper analyzes the current situation of internal control of C pharmaceutical company from five aspects: the company's internal environment, risk assessment, control activities, information and communication, and internal supervision, identifies the main problems faced by the company and analyzes the main causes of the problems, and makes recommendations to optimize the company's internal environment, improve the risk assessment mechanism, enhance the effectiveness of internal management activities, and improve the company's internal communication mechanism. This paper aims to enrich the theoretical application and practice of internal control in the pharmaceutical industry by studying the current situation of internal control of China's pharmaceutical enterprises, finding problems, and proposing optimization plans. At the same time, combined with the characteristics of Chinese pharmaceutical companies, it is of great practical significance to propose measures to improve the internal control of pharmaceutical companies.
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