GY醫(yī)藥銷售公司內(nèi)部控制方案設計
發(fā)布時間：2019-01-09 11:19
【摘要】：面對頻發(fā)的企業(yè)舞弊行為,各國對企業(yè)內(nèi)部控制管理的需求日益迫切；藥品經(jīng)營企業(yè)由于產(chǎn)品的特殊性,面臨的各方監(jiān)管更加嚴格；GY醫(yī)藥銷售公司作為上市公司子公司由于內(nèi)控管理缺陷導致最近三年利潤銳減。正是基于上述三項背景之下,開展此項課題研究。以期通過系統(tǒng)的內(nèi)部控制方案設計為GY醫(yī)藥銷售公司實現(xiàn)企業(yè)戰(zhàn)略目標,提高經(jīng)營管理效率,打造核心競爭力提供幫助。 本文結(jié)合內(nèi)部控制理論和內(nèi)部控制整體框架對GY醫(yī)藥銷售公司內(nèi)部控制管理現(xiàn)狀進行剖析,提出問題,并運用比較分析法、文獻分析法、統(tǒng)計分析法、案例分析法和調(diào)查研究法等方法對企業(yè)內(nèi)部控制管理方案進行系統(tǒng)設計。從內(nèi)控環(huán)境(組織架構、人力資源、社會責任、企業(yè)文化)、控制活動(資金活動、采購業(yè)務、資產(chǎn)管理、銷售業(yè)務、擔保業(yè)務、財務報告、全面預算、合同管理)、信息與溝通(內(nèi)部信息傳遞、信息系統(tǒng)建設)、實施與評價等四方面著手,進行公司流程再造、通過對風險的識別、分析,提出風險應對措施,并通過監(jiān)督檢查措施、制度保障措施、業(yè)績評價與激勵措施等三項措施保障內(nèi)部控制的順利實施。同時得出GY醫(yī)藥銷售公司內(nèi)部控制管理是一項系統(tǒng)性工程,具有長期性、復雜性、變動性,應隨公司戰(zhàn)略、業(yè)務等方面的調(diào)整而不斷調(diào)整和完善的結(jié)論。 本論文實現(xiàn)了內(nèi)部控制理論與醫(yī)藥流通企業(yè)的有機結(jié)合。以風險為導向的內(nèi)部控制方案設計,推進GY醫(yī)藥銷售公司內(nèi)部控制管理工作的轉(zhuǎn)型,在公司內(nèi)部控制建設方面提出新的方法及途徑,具有一定的現(xiàn)實指導意義。
[Abstract]:In the face of frequent corporate fraud, the demand for internal control and management in various countries is increasingly urgent, and because of the particularity of the products, drug trading enterprises are faced with more stringent supervision by all sides. GY Pharmaceutical sales, a subsidiary of a listed company, has seen its profits plummet in the last three years due to management deficiencies in its internal controls. It is based on the above three background, carry out this research. The purpose of this paper is to provide help for GY pharmaceutical sales company to realize the strategic goal, improve the efficiency of management and build the core competence through the design of system internal control scheme. Based on the theory of internal control and the whole frame of internal control, this paper analyzes the present situation of internal control management in GY pharmaceutical sales company, puts forward the problems, and makes use of comparative analysis, literature analysis and statistical analysis. The method of case analysis and investigation and research is used to systematically design the management scheme of internal control of enterprises. From the internal control environment (organizational structure, human resources, social responsibility, corporate culture), control activities (capital activities, procurement operations, asset management, sales business, guarantee business, financial reporting, overall budget, contract management), Information and communication (internal information transmission, information system construction), implementation and evaluation of the four aspects of the company process reengineering, through risk identification, analysis, risk response measures, and through supervision and inspection measures, The system safeguard measure, the achievement appraisal and the incentive measure ensure the smooth implementation of the internal control. At the same time, it comes to the conclusion that the internal control management of GY pharmaceutical sales company is a systematic project with long-term, complexity and variability, which should be adjusted and perfected with the adjustment of company strategy and business. This paper realizes the organic combination of internal control theory and pharmaceutical circulation enterprises. The design of risk-based internal control scheme to promote the transformation of internal control management in GY pharmaceutical sales company, and to put forward new methods and approaches in the construction of internal control of the company, has a certain practical significance.
【學位授予單位】：西北大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.72;F406.7
本文編號：2405552
[Abstract]:In the face of frequent corporate fraud, the demand for internal control and management in various countries is increasingly urgent, and because of the particularity of the products, drug trading enterprises are faced with more stringent supervision by all sides. GY Pharmaceutical sales, a subsidiary of a listed company, has seen its profits plummet in the last three years due to management deficiencies in its internal controls. It is based on the above three background, carry out this research. The purpose of this paper is to provide help for GY pharmaceutical sales company to realize the strategic goal, improve the efficiency of management and build the core competence through the design of system internal control scheme. Based on the theory of internal control and the whole frame of internal control, this paper analyzes the present situation of internal control management in GY pharmaceutical sales company, puts forward the problems, and makes use of comparative analysis, literature analysis and statistical analysis. The method of case analysis and investigation and research is used to systematically design the management scheme of internal control of enterprises. From the internal control environment (organizational structure, human resources, social responsibility, corporate culture), control activities (capital activities, procurement operations, asset management, sales business, guarantee business, financial reporting, overall budget, contract management), Information and communication (internal information transmission, information system construction), implementation and evaluation of the four aspects of the company process reengineering, through risk identification, analysis, risk response measures, and through supervision and inspection measures, The system safeguard measure, the achievement appraisal and the incentive measure ensure the smooth implementation of the internal control. At the same time, it comes to the conclusion that the internal control management of GY pharmaceutical sales company is a systematic project with long-term, complexity and variability, which should be adjusted and perfected with the adjustment of company strategy and business. This paper realizes the organic combination of internal control theory and pharmaceutical circulation enterprises. The design of risk-based internal control scheme to promote the transformation of internal control management in GY pharmaceutical sales company, and to put forward new methods and approaches in the construction of internal control of the company, has a certain practical significance.
【學位授予單位】：西北大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.72;F406.7
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