KH制藥公司內(nèi)部控制研究
發(fā)布時間：2019-04-24 01:26
【摘要】：20世紀(jì)90年代以來,我國進(jìn)入了計劃經(jīng)濟(jì)向市場經(jīng)濟(jì)過渡的關(guān)鍵時期,企業(yè)開始真正的獨立于政府,成為自主經(jīng)營、自負(fù)盈虧的市場主體。但是,近些年來經(jīng)濟(jì)全球化、區(qū)域化的發(fā)展導(dǎo)致了國際、國內(nèi)企業(yè)競爭白熱化,大企業(yè)尚不能掉以輕心,剛剛成長起來的中小企業(yè)因為經(jīng)濟(jì)附加值低、生產(chǎn)活動單一、管理無章可循,生存壓力被異常擴(kuò)大,僅僅依靠優(yōu)質(zhì)的產(chǎn)品或服務(wù)已經(jīng)不能滿足公司發(fā)展的需要,倘若稍有管理漏洞就會東窗事發(fā),瞬間毀滅。 為了促進(jìn)企業(yè)的可持續(xù)發(fā)展,提高經(jīng)營管理水平和風(fēng)險防范能力,維護(hù)社會主義市場經(jīng)濟(jì)秩序和社會公眾利益,2008年6月28日財政部、審計署、證監(jiān)會、銀監(jiān)會和保監(jiān)會聯(lián)合發(fā)布了《企業(yè)內(nèi)部控制基本規(guī)范》,并在2010年4月26日發(fā)布了《企業(yè)內(nèi)部控制配套指引》,試圖通過立法的形式加強(qiáng)和規(guī)范我國企業(yè)的內(nèi)部控制。但是冰凍三尺非一日之寒,內(nèi)部控制基本規(guī)范和配套指引在兩年多的推行和實踐中并未取得預(yù)想的效果,特別是我國的中小企業(yè)由于自身特點和行業(yè)狀況不具備施行條件,內(nèi)部控制漏洞百出而大量倒閉的狀況沒有得到有效緩解。 本文以中小企業(yè)——KH制藥公司為例,通過進(jìn)行實地調(diào)研,結(jié)合公司內(nèi)部控制現(xiàn)狀,從內(nèi)部控制要素和具體案例的角度,深入分析內(nèi)部控制問題,進(jìn)而提出強(qiáng)化KH制藥公司內(nèi)部控制制度的建議和措施。 論文的基本內(nèi)容包括五個部分： 第一部分為緒論。闡述了本文選題的背景與研究的意義,文章的寫作思路和研究方法,論文的基本內(nèi)容和框架。 第二部分為文獻(xiàn)綜述。通過對國內(nèi)外內(nèi)部控制文獻(xiàn)進(jìn)行梳理,了解國內(nèi)外內(nèi)部控制研究的發(fā)展?fàn)顩r與不同之處,總結(jié)我國內(nèi)部控制研究的優(yōu)勢和劣勢。 第三部分為內(nèi)部控制基本理論。梳理了國內(nèi)外內(nèi)部控制的發(fā)展歷程,闡述了內(nèi)部控制的概念、內(nèi)部控制的目標(biāo)、內(nèi)部控制主體、內(nèi)部控制要素和內(nèi)部控制的局限性等理論,以及我國中小企業(yè)的內(nèi)部控制現(xiàn)狀。 第四部分為KH制藥公司內(nèi)部控制及問題分析。針對KH制藥公司的基本情況,結(jié)合業(yè)務(wù)流程和重要事項對內(nèi)部控制現(xiàn)狀進(jìn)行闡述,并分別控制要素和具體案例對KH公司內(nèi)部控制存在的問題進(jìn)行分析。 第五部分為強(qiáng)化KH制藥公司內(nèi)部控制制度的政策建議。針對KH制藥公司的具體情況,基于內(nèi)部控制五要素的角度,重點對內(nèi)部控制環(huán)境和業(yè)務(wù)流程提出強(qiáng)化內(nèi)部控制制度的政策建議,通過業(yè)務(wù)流程再造鞏固和優(yōu)化KH公司的內(nèi)部控制。 本文的預(yù)期貢獻(xiàn)是：針對KH制藥公司的內(nèi)部控制現(xiàn)狀,分別內(nèi)部控制要素和具體案例深入分析其中存在的問題；在對KH公司的內(nèi)部控制環(huán)境進(jìn)行優(yōu)化后,重點針對內(nèi)部控制的主要問題和制藥行業(yè)的主要業(yè)務(wù)流程進(jìn)行關(guān)鍵控制點的把握和業(yè)務(wù)流程的再造,以具體的政策建議指導(dǎo)KH公司的內(nèi)部控制實踐。 但是綜合考慮多方因素,本文亦存在著缺陷。比如,信息收集是案例研究很重要的過程之一,而對KH制藥公司內(nèi)部控制現(xiàn)狀信息的搜集,很可能受到主客觀因素的限制而對研究結(jié)果的完整性、可靠性和執(zhí)行效果產(chǎn)生一定的影響,有待今后通過數(shù)理實證研究的方法加以規(guī)范和完善。同時,KH制藥公司只是制藥行業(yè)中的一個中小企業(yè),在公司規(guī)模、經(jīng)營范圍、管理控制等方面都因其特殊性而不一定與行業(yè)狀況完全吻合,更不能通過對一家公司的研究來推測行業(yè)的基本狀況,本研究在一定程度上不具有普適性。
[Abstract]:Since the 1990s, our country has entered a crucial period of the transition of the planned economy to the market economy. However, in recent years, the economic globalization and the development of regionalization have led to the competition of international and domestic enterprises, and the big enterprises can't fall in the light of the light, the small and medium-sized enterprises that have just grown up because of the low value of the economic added value, the single production activity, the rule-based management and the abnormal expansion of the survival pressure, Only by virtue of high-quality products or services can't meet the needs of the company's development, and if there is a slight management loophole, it will break the window and instantly destroy. In order to promote the sustainable development of the enterprise, to improve the management level and risk prevention ability, to maintain the order of the socialist market economy and the interests of the public, the Ministry of Finance, the Audit Office and the certificate supervisor on 28 June 2008 The CBRC and the CIRC have jointly issued the Basic Specifications for Internal Control of the Enterprise, and issued the Guidance on Internal Control of the Enterprise on April 26,2010, and tried to strengthen and standardize the internal control of the enterprises in the form of legislation However, there is no expected effect in the implementation and practice of the internal control basic specifications and the supporting guidelines for more than two years, especially in the small and medium-sized enterprises in our country because of their own characteristics and the conditions of the industry. In the case of a large number of failures, the internal control of the drain hole has not been effectively slowed down By taking small and medium-sized enterprises as an example, this paper, taking the small and medium-sized enterprises _ KH pharmaceutical company as an example, analyzes the internal control problems from the aspects of the internal control factors and the specific cases, and then puts forward the suggestions to strengthen the internal control system of the KH Pharmaceutical Co., Ltd. and measures. The basic content package of the paper The following five parts: The first part is the introduction. The paper expounds the background and significance of the topic, the thinking of writing and the research methods, and the paper. Basic content and framework. The second part is a review of the literature. By combing the internal control literature at home and abroad, this paper is to understand the development situation and the difference of internal control research at home and abroad, and sum up the internal control of our country. The strengths and weaknesses of the study. The part is the basic theory of internal control. The development of internal control in home and abroad is analyzed, the concept of internal control, the goal of internal control, internal control main body, internal control element and the limitation of internal control, etc., as well as the limitation of internal control The internal control status of small and medium-sized enterprises. The fourth part is KH. The internal control and problem analysis of the pharmaceutical company. In the light of the basic situation of the KH pharmaceutical company, the internal control status is set forth in combination with the business process and the important matters, and the key elements and the specific case are respectively controlled to be the KH company. The problem of internal control is analyzed. The fifth part is to strengthen KH. The policy suggestion of the internal control system of the pharmaceutical company. According to the specific situation of the KH pharmaceutical company, the internal control environment and the business process are focused on the policy suggestion of strengthening the internal control system based on the angle of the five elements of the internal control, and through the business process, Build and optimize the internal control of KH. The expected contribution of this paper is to analyze the internal control status of the KH pharmaceutical company, and analyze the existing problems in the internal control element and the specific case, respectively. After the optimization of the internal control environment of KH, the key problems of internal control and the key control point's grasping and re-engineering of the business process are focused on the main problems of internal control and the main business process of the pharmaceutical industry. The policy recommendations guide the internal control practices of KH. However, many factors are considered in this paper. For example, information collection is one of the most important processes in case study, and the collection of the status information of the internal control of KH-Pharmaceutical Co., Ltd. is likely to be limited by the subjective and objective factors. The integrity, reliability, and effect of execution have a certain impact, yet to be At the same time, KH Pharmaceutical Co., Ltd. is only a small and medium-sized enterprise in the pharmaceutical industry. The study of a company to speculate on the basis of the industry
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.72
本文編號：2463984
[Abstract]:Since the 1990s, our country has entered a crucial period of the transition of the planned economy to the market economy. However, in recent years, the economic globalization and the development of regionalization have led to the competition of international and domestic enterprises, and the big enterprises can't fall in the light of the light, the small and medium-sized enterprises that have just grown up because of the low value of the economic added value, the single production activity, the rule-based management and the abnormal expansion of the survival pressure, Only by virtue of high-quality products or services can't meet the needs of the company's development, and if there is a slight management loophole, it will break the window and instantly destroy. In order to promote the sustainable development of the enterprise, to improve the management level and risk prevention ability, to maintain the order of the socialist market economy and the interests of the public, the Ministry of Finance, the Audit Office and the certificate supervisor on 28 June 2008 The CBRC and the CIRC have jointly issued the Basic Specifications for Internal Control of the Enterprise, and issued the Guidance on Internal Control of the Enterprise on April 26,2010, and tried to strengthen and standardize the internal control of the enterprises in the form of legislation However, there is no expected effect in the implementation and practice of the internal control basic specifications and the supporting guidelines for more than two years, especially in the small and medium-sized enterprises in our country because of their own characteristics and the conditions of the industry. In the case of a large number of failures, the internal control of the drain hole has not been effectively slowed down By taking small and medium-sized enterprises as an example, this paper, taking the small and medium-sized enterprises _ KH pharmaceutical company as an example, analyzes the internal control problems from the aspects of the internal control factors and the specific cases, and then puts forward the suggestions to strengthen the internal control system of the KH Pharmaceutical Co., Ltd. and measures. The basic content package of the paper The following five parts: The first part is the introduction. The paper expounds the background and significance of the topic, the thinking of writing and the research methods, and the paper. Basic content and framework. The second part is a review of the literature. By combing the internal control literature at home and abroad, this paper is to understand the development situation and the difference of internal control research at home and abroad, and sum up the internal control of our country. The strengths and weaknesses of the study. The part is the basic theory of internal control. The development of internal control in home and abroad is analyzed, the concept of internal control, the goal of internal control, internal control main body, internal control element and the limitation of internal control, etc., as well as the limitation of internal control The internal control status of small and medium-sized enterprises. The fourth part is KH. The internal control and problem analysis of the pharmaceutical company. In the light of the basic situation of the KH pharmaceutical company, the internal control status is set forth in combination with the business process and the important matters, and the key elements and the specific case are respectively controlled to be the KH company. The problem of internal control is analyzed. The fifth part is to strengthen KH. The policy suggestion of the internal control system of the pharmaceutical company. According to the specific situation of the KH pharmaceutical company, the internal control environment and the business process are focused on the policy suggestion of strengthening the internal control system based on the angle of the five elements of the internal control, and through the business process, Build and optimize the internal control of KH. The expected contribution of this paper is to analyze the internal control status of the KH pharmaceutical company, and analyze the existing problems in the internal control element and the specific case, respectively. After the optimization of the internal control environment of KH, the key problems of internal control and the key control point's grasping and re-engineering of the business process are focused on the main problems of internal control and the main business process of the pharmaceutical industry. The policy recommendations guide the internal control practices of KH. However, many factors are considered in this paper. For example, information collection is one of the most important processes in case study, and the collection of the status information of the internal control of KH-Pharmaceutical Co., Ltd. is likely to be limited by the subjective and objective factors. The integrity, reliability, and effect of execution have a certain impact, yet to be At the same time, KH Pharmaceutical Co., Ltd. is only a small and medium-sized enterprise in the pharmaceutical industry. The study of a company to speculate on the basis of the industry
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.72
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