發(fā)布時(shí)間：2019-01-25 21:41

【摘要】：由于當(dāng)前國際藥品開發(fā)模式急劇轉(zhuǎn)變及醫(yī)藥企業(yè)科研投入逐年增大，醫(yī)藥企業(yè)藥品研究中涉及到資金管理的問題越來越多，日漸影響到科研工作的效率與資金安全性。針對當(dāng)前科研資金管理當(dāng)中所面臨的管理對象復(fù)雜、預(yù)算管理可操作性差、采購管理橡皮圖章化嚴(yán)重、供應(yīng)商管理能力差、倉儲管理落后、對外包服務(wù)資金的監(jiān)管不力、員工激勵(lì)與成本管理脫節(jié)等問題，作者通過實(shí)地調(diào)查與數(shù)據(jù)分析的方式，順著計(jì)劃安排→資金預(yù)算→資金分配→資金使用→風(fēng)險(xiǎn)控制→資金使用效果考核這樣一條脈絡(luò)，以科研視角而非專業(yè)財(cái)務(wù)管理的視角出發(fā)，試圖通過對科研管理模式、管理流程方面的創(chuàng)新與改進(jìn)，找到一條解決上述問題的可行操作性較強(qiáng)的道路。最終，，作者提出，應(yīng)當(dāng)推動在預(yù)算管理、供應(yīng)鏈管理、外包服務(wù)管理及績效管理等方面的流程再造，以項(xiàng)目整體投資預(yù)算并設(shè)立預(yù)算滾動機(jī)制取代年度預(yù)算以增強(qiáng)項(xiàng)目投資的延續(xù)性與可管理性；通過為預(yù)算內(nèi)項(xiàng)目資金設(shè)立優(yōu)先級以保障重點(diǎn)項(xiàng)目資金獲取的順暢，增強(qiáng)企業(yè)的應(yīng)變能力；通過為難以區(qū)分到項(xiàng)目的大宗材料支出設(shè)立專項(xiàng)費(fèi)用來簡化項(xiàng)目資金管理流程提高科研效率；通過強(qiáng)化預(yù)算溝通環(huán)節(jié)以增強(qiáng)預(yù)算的可實(shí)現(xiàn)性；通過提高采購部門的專業(yè)性以降低采購過程對業(yè)務(wù)部門的依賴，避免采購部門監(jiān)督職能的橡皮圖章化；通過加強(qiáng)供應(yīng)商管理以建立更優(yōu)質(zhì)的合作隊(duì)伍；通過完善倉儲管理制度來減小損耗降低風(fēng)險(xiǎn)；通過挖掘內(nèi)部供應(yīng)能力以增強(qiáng)特殊物料的獲取能力提高抗風(fēng)險(xiǎn)能力；通過設(shè)置外包服務(wù)審計(jì)機(jī)構(gòu)以保障經(jīng)費(fèi)安全；通過建立與成本掛鉤的激勵(lì)體系以增強(qiáng)業(yè)務(wù)部門成本管理水平等十余條具體的改進(jìn)措施。相信通過這些措施的實(shí)施，將能有效的幫助醫(yī)藥企業(yè)提高科研資金使用效率降低資金風(fēng)險(xiǎn)。
[Abstract]:Because of the rapid change of the international drug development mode and the increasing of the scientific research investment of the pharmaceutical enterprises, there are more and more problems involved in the fund management in the drug research of the pharmaceutical enterprises, which affect the efficiency and the safety of the research work day by day. In view of the complexity of the management objects in the current management of scientific research funds, the poor maneuverability of budget management, the serious rubber stamp management of procurement management, the poor management ability of suppliers, the backward warehouse management, and the weak supervision of outsourced service funds, On the basis of field investigation and data analysis, the author, through the disconnection between employee motivation and cost management, follows the context of planning, budgeting, allocation of funds, use of funds, risk control, and evaluation of the effectiveness of the use of funds. From the perspective of scientific research rather than professional financial management, this paper attempts to find a feasible and feasible way to solve the above problems through innovation and improvement of scientific research management mode and management process. Finally, the author suggests that process reengineering should be promoted in the aspects of budget management, supply chain management, outsourcing service management and performance management, etc. Replacing the annual budget with the overall project investment budget and establishing a rolling budget mechanism to enhance the continuity and manageability of the project investment; By setting priorities for budget project funds to ensure smooth access to key project funds and enhance the resilience of the enterprise; To simplify the flow of project fund management to improve the efficiency of scientific research, to enhance the budget realizability by strengthening the link of budget communication, by setting up special expenses for the bulk material expenditure which is difficult to distinguish to the project, and to improve the efficiency of scientific research by simplifying the flow of fund management. To reduce the reliance of the procurement process on the business sector by enhancing the professionalism of the procurement department, avoiding the rubber stamp of the procurement department's oversight function, and establishing a better quality team through the strengthening of supplier management; By perfecting the warehouse management system to reduce the loss and reduce the risk; by excavating the internal supply capacity to enhance the ability to obtain special materials to enhance the ability to resist risks; by setting up the audit organization of outsourcing services to ensure the security of funds; Through the establishment of a cost-linked incentive system to enhance the cost management level of business departments and other specific improvement measures. It is believed that the implementation of these measures will effectively help pharmaceutical enterprises to improve the efficiency of the use of scientific research funds and reduce the risk of funding.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275.1;F426.72

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