本文選題：內部控制 + 醫(yī)藥連鎖企業(yè)　； 參考：《首都經濟貿易大學》2013年碩士論文

【摘要】：內部控制是社會經濟發(fā)展到一定階段的必然產物,是企業(yè)管理的一個重要手段。面對當前復雜嚴峻的國際經濟形勢,以及我國當前轉變經濟發(fā)展方式的戰(zhàn)略舉措,加強內部控制體系建設,成為企業(yè)加強管理、實現發(fā)展的必然選擇。醫(yī)藥行業(yè)作為一個關乎民生的重要行業(yè),對我國民生的改善有著重大的作用。加強和規(guī)范醫(yī)藥行業(yè)的內部控制,有利于合理保證醫(yī)藥企業(yè)經營管理合法合規(guī)、資產安全、財務報告及相關信息真實完整,提高經營效率和效果,促進醫(yī)藥企業(yè)實現發(fā)展戰(zhàn)略；有利于提高醫(yī)藥企業(yè)的管理水平、服務質量,提高醫(yī)藥企業(yè)的盈利能力,增強醫(yī)藥企業(yè)的綜合競爭力,促進經濟社會的又好又快發(fā)展。因此,加強醫(yī)藥企業(yè)內部控制,對于促進企業(yè)發(fā)展、實現社會效益顯得尤為重要。 隨著五部委聯合先后發(fā)布《企業(yè)內部控制基本規(guī)范》、“企業(yè)內部控制配套指引”,我國企業(yè)內部控制建設就逐漸有規(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)展狀況,包括A企業(yè)的發(fā)展歷程、經營范圍、經營模式,以及醫(yī)藥連鎖銷售行業(yè)的發(fā)展歷程、特點、競爭情況,為之后案例分析提供基礎。其次,從內部控制五要素著手,對A醫(yī)藥企業(yè)內部控制現狀進行詳細分析介紹。最后,對A醫(yī)藥企業(yè)內部控制優(yōu)缺點進行評價,在此基礎上提出改進醫(yī)藥企業(yè)內部控制的建議,并對其他醫(yī)藥連鎖銷售企業(yè)內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)為研究對象,分析其內部控制的現狀、優(yōu)點、存在的問題并提出完善的建議,以期對于醫(yī)藥連鎖銷售企業(yè)的內部控制建設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.
【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.72;F272.3

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本文編號：2026891