本文選題：內(nèi)部控制 + 醫(yī)藥連鎖企業(yè)��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：內(nèi)部控制是社會(huì)經(jīng)濟(jì)發(fā)展到一定階段的必然產(chǎn)物,是企業(yè)管理的一個(gè)重要手段。面對(duì)當(dāng)前復(fù)雜嚴(yán)峻的國(guó)際經(jīng)濟(jì)形勢(shì),以及我國(guó)當(dāng)前轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式的戰(zhàn)略舉措,加強(qiáng)內(nèi)部控制體系建設(shè),成為企業(yè)加強(qiáng)管理、實(shí)現(xiàn)發(fā)展的必然選擇。醫(yī)藥行業(yè)作為一個(gè)關(guān)乎民生的重要行業(yè),對(duì)我國(guó)民生的改善有著重大的作用。加強(qiáng)和規(guī)范醫(yī)藥行業(yè)的內(nèi)部控制,有利于合理保證醫(yī)藥企業(yè)經(jīng)營(yíng)管理合法合規(guī)、資產(chǎn)安全、財(cái)務(wù)報(bào)告及相關(guān)信息真實(shí)完整,提高經(jīng)營(yíng)效率和效果,促進(jìn)醫(yī)藥企業(yè)實(shí)現(xiàn)發(fā)展戰(zhàn)略；有利于提高醫(yī)藥企業(yè)的管理水平、服務(wù)質(zhì)量,提高醫(yī)藥企業(yè)的盈利能力,增強(qiáng)醫(yī)藥企業(yè)的綜合競(jìng)爭(zhēng)力,促進(jìn)經(jīng)濟(jì)社會(huì)的又好又快發(fā)展。因此,加強(qiáng)醫(yī)藥企業(yè)內(nèi)部控制,對(duì)于促進(jìn)企業(yè)發(fā)展、實(shí)現(xiàn)社會(huì)效益顯得尤為重要。 隨著五部委聯(lián)合先后發(fā)布《企業(yè)內(nèi)部控制基本規(guī)范》、“企業(yè)內(nèi)部控制配套指引”,我國(guó)企業(yè)內(nèi)部控制建設(shè)就逐漸有規(guī)可循。本文首先介紹A醫(yī)藥企業(yè)的基本情況以及醫(yī)藥行業(yè)發(fā)展?fàn)顩r,包括A企業(yè)的發(fā)展歷程、經(jīng)營(yíng)范圍、經(jīng)營(yíng)模式,以及醫(yī)藥連鎖銷售行業(yè)的發(fā)展歷程、特點(diǎn)、競(jìng)爭(zhēng)情況,為之后案例分析提供基礎(chǔ)。其次,從內(nèi)部控制五要素著手,對(duì)A醫(yī)藥企業(yè)內(nèi)部控制現(xiàn)狀進(jìn)行詳細(xì)分析介紹。最后,對(duì)A醫(yī)藥企業(yè)內(nèi)部控制優(yōu)缺點(diǎn)進(jìn)行評(píng)價(jià),在此基礎(chǔ)上提出改進(jìn)醫(yī)藥企業(yè)內(nèi)部控制的建議,并對(duì)其他醫(yī)藥連鎖銷售企業(yè)內(nèi)部控制的建立和健全得出啟示。 本文以“基本規(guī)范、配套指引”為指引,以A醫(yī)藥連鎖零售企業(yè)為研究對(duì)象,分析其內(nèi)部控制的現(xiàn)狀、優(yōu)點(diǎn)、存在的問(wèn)題并提出完善的建議,以期對(duì)于醫(yī)藥連鎖銷售企業(yè)的內(nèi)部控制建設(shè)具有一定的借鑒意義。
[Abstract]:Internal control is the inevitable product of social and economic development to a certain stage. It is an important means of enterprise management. Facing the current complicated and severe international economic situation, and our current strategic measures to change the mode of economic development, strengthening the construction of the internal control system has become the inevitable choice for the enterprises to strengthen management and realize the development. As an important industry related to the people's livelihood, it plays an important role in improving the livelihood of the people's livelihood. Strengthening and standardizing the internal control of the pharmaceutical industry is conducive to the rational guarantee of the legal compliance of the pharmaceutical enterprises, the security of the assets, the real integrity of the financial reports and related information, the improvement of the operation efficiency and effect, and the promotion of the implementation of the pharmaceutical enterprises. The development strategy is beneficial to improve the management level of the pharmaceutical enterprises, the quality of service, improve the profitability of the pharmaceutical enterprises, enhance the comprehensive competitiveness of the pharmaceutical enterprises and promote the good and rapid development of the economy and society. Therefore, it is particularly important to strengthen the internal control of the pharmaceutical enterprises to promote the development of the enterprises and realize the social benefits.
As the five ministries and commissions jointly issued the basic standards for the internal control of enterprises and the guidance of the internal control of enterprises, the internal control construction of the enterprises in our country is gradually followed. This article first introduces the basic situation of the A pharmaceutical enterprises and the development of the pharmaceutical industry, including the development process, the scope of operation, the mode of operation, and the medicine of the A enterprises. The development process, characteristics and competition situation of chain sales industry provide the basis for the case analysis. Secondly, from the five elements of internal control, the present situation of the internal control of A pharmaceutical enterprises is analyzed and introduced in detail. Finally, the advantages and disadvantages of the internal control of A pharmaceutical enterprises are evaluated, and on this basis, the improvement of the internal control of medical enterprises is proposed. It also draws inspiration from the establishment and perfection of internal control of other pharmaceutical chain sales enterprises.
Guided by "basic norms and supporting guidelines", this article takes A pharmaceutical chain retail enterprises as the research object, analyzes the current situation, advantages, existing problems and suggestions for the internal control of pharmaceutical chain retail enterprises, with a view to a certain reference for the internal control construction of pharmaceutical chain sales enterprises.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.72;F272.3

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