本文選題：內(nèi)部控制 + 醫(yī)藥行業(yè)�。� 參考：《吉林大學》2017年碩士論文

【摘要】：全球經(jīng)濟自2008年金融危機爆發(fā)以來,至今走過來8個年頭。當前的世界經(jīng)濟呈下滑態(tài)勢,作為世界第二大經(jīng)濟體的中國,在2016年經(jīng)合組織將中國增長預期定為6.5%,低于國內(nèi)先前預測的7%�？梢�,經(jīng)濟危機的影響重大。要想在如此嚴峻的經(jīng)濟形勢下生存與持續(xù)擴大發(fā)展,結(jié)合國內(nèi)外先進的管理模式,作為企業(yè)管理的一項重要手段,企業(yè)的內(nèi)部控制必然形成。醫(yī)藥制造業(yè)作為與人民群眾健康密不可分的重要產(chǎn)業(yè),其發(fā)展與國民經(jīng)濟發(fā)展息息相關(guān),更是我國重要的支柱產(chǎn)業(yè)之一,截止到2015年工業(yè)總產(chǎn)值達到25,537.10億元,占全國經(jīng)濟比重達到3.63%,且呈逐年上升趨勢。本文主要探索如何更加完善醫(yī)藥制造企業(yè)內(nèi)部控制的建設(shè),如何促進醫(yī)藥制造企業(yè)健康有序的發(fā)展,實現(xiàn)其重要的社會效益顯得至關(guān)重要。我國《企業(yè)內(nèi)部控制基本規(guī)范》與“企業(yè)內(nèi)部控制配套指引”于2012年全部實施,標志著我國企業(yè)的內(nèi)部控制的披露已逐漸趨向透明化和強制化。在內(nèi)部控制強制化披露的前提下,如何加強內(nèi)部控制,降低企業(yè)經(jīng)營風險,成為醫(yī)藥制造業(yè)長遠發(fā)展的重要工作。本文首先介紹通化金馬藥業(yè)集團股份有限公司的基礎(chǔ)情況以及醫(yī)藥行業(yè)發(fā)展狀況,包括通化金馬藥業(yè)集團股份有限公司的組織架構(gòu)、股權(quán)結(jié)構(gòu)、產(chǎn)品結(jié)構(gòu)等情況,以及醫(yī)藥制造行業(yè)的行業(yè)政策、行業(yè)特征、行業(yè)競爭情況,并使用swot分析法確定企業(yè)的競爭優(yōu)勢、競爭劣勢、機會和威脅,從而將公司的內(nèi)部控制結(jié)合內(nèi)部資源與外部環(huán)境一起來進行分析,得出風險高發(fā)的領(lǐng)域,從而總結(jié)出企業(yè)內(nèi)部控制的薄弱環(huán)節(jié)。其次,本文從內(nèi)部控制五要素作為出發(fā)點,對通化金馬藥業(yè)集團股份有限公司內(nèi)部控制現(xiàn)狀分別進行分析闡述,結(jié)合金馬藥業(yè)的生產(chǎn)經(jīng)營活動尋求找出企業(yè)內(nèi)部控制存在的問題。再次,從內(nèi)部控制的五要素角度入手,分別找出通化金馬藥業(yè)集團股份有限公司內(nèi)部控制存在問題的直接原因,分析原因的危害性,其有可能導致企業(yè)后續(xù)經(jīng)營的持續(xù)擴大再發(fā)展。最后,雖然通化金馬藥業(yè)集團股份有限公司現(xiàn)有的內(nèi)部控制制度設(shè)計比較完善,但是內(nèi)部控制的有效執(zhí)行,在業(yè)務(wù)活動中的具體操作是通化金馬藥業(yè)集團股份有限公司目前急需解決的最大困難。本文借鑒了發(fā)達國家內(nèi)部控制的先進經(jīng)驗并遵循我國內(nèi)部控制的相關(guān)規(guī)定,從企業(yè)文化、人力資源、預算控制等方面由此提出完善醫(yī)藥制造企業(yè)內(nèi)部控制的具體措施,期望以通化金馬藥業(yè)集團股份有限公司為例對其他醫(yī)藥制造企業(yè)內(nèi)部控制的建立與完善產(chǎn)生啟示,以實現(xiàn)內(nèi)部控制流程細化,降低企業(yè)的經(jīng)營風險與財務(wù)風險等各類風險,將內(nèi)部控制的作用發(fā)揮到極致,提高公司管理水平和效率,促進企業(yè)實現(xiàn)其戰(zhàn)略目標。
[Abstract]:Since the global economic crisis broke out in 2008, it has come over for 8 years. China, the world's second-largest economy, is on a downward trend, with the OECD setting its growth forecast at 6.5 in 2016, below its previous forecast of 7. Visible, the impact of the economic crisis is significant. In order to survive and continue to expand development under such severe economic situation, the internal control of enterprises must form as an important means of enterprise management, combined with the advanced management mode at home and abroad. As an important industry closely related to the health of the people, the pharmaceutical manufacturing industry is closely related to the development of the national economy and is one of the most important pillar industries in China. By 2015, the total industrial output value of the pharmaceutical industry had reached 2.55371 trillion yuan. It accounts for 3.63 percent of the national economy, and is on the rise year by year. This paper mainly explores how to improve the construction of internal control of pharmaceutical manufacturing enterprises, how to promote the healthy and orderly development of pharmaceutical manufacturing enterprises, and how to achieve its important social benefits. The basic norms of Enterprise Internal Control and the supporting guidelines of Internal Control of Enterprises were implemented in 2012, which indicates that the disclosure of internal control in Chinese enterprises has gradually become transparent and mandatory. Under the premise of mandatory disclosure of internal control, how to strengthen internal control and reduce the risk of enterprise management has become an important work for the long-term development of pharmaceutical manufacturing industry. This paper first introduces the basic situation of Tonghua Jinma Pharmaceutical Group Co., Ltd. And the development of the pharmaceutical industry, including the organizational structure, ownership structure, product structure of Tonghua Jinma Pharmaceutical Group Co., Ltd. And the pharmaceutical manufacturing industry policy, industry characteristics, industry competition, and the use of swot analysis to determine the competitive advantage, competitive disadvantage, opportunities and threats, Thus the internal control of the company combined with the internal resources and external environment to analyze the high risk areas and summed up the weak links of the internal control of enterprises. Secondly, this article from the five elements of internal control as a starting point, Tonghua Jinma Pharmaceutical Group Co., Ltd. Combined with the production and management activities of Jinma Pharmaceutical Company, this paper seeks to find out the problems existing in the internal control of enterprises. Thirdly, from the point of view of the five elements of internal control, find out the direct causes of the problems in the internal control of Tonghua Jinma Pharmaceutical Group Co., Ltd., and analyze the harmfulness of the reasons. It may lead to the continuous expansion and redevelopment of the enterprise's subsequent operation. Finally, although the existing internal control system of Tonghua Jinma Pharmaceutical Group Co., Ltd. is relatively perfect, but the effective implementation of internal control, The concrete operation in the business activity is the biggest difficulty that Tonghua Jinma Pharmaceutical Group Co., Ltd. urgently needs to solve. This paper draws lessons from the advanced experience of internal control in developed countries and follows the relevant regulations of internal control in our country. From the aspects of corporate culture, human resources, budget control and so on, this paper puts forward specific measures to improve the internal control of pharmaceutical manufacturing enterprises. It is expected that taking Tonghua Jinma Pharmaceutical Group Co., Ltd as an example, it will give inspiration to the establishment and improvement of internal control in other pharmaceutical manufacturing enterprises, so as to realize the refinement of internal control processes and to reduce various risks, such as operating risks and financial risks of enterprises. Exert the function of internal control to the extreme, improve the management level and efficiency of the company, and promote the enterprise to realize its strategic goal.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.72
，

本文編號：2085275