Research On The Internal Control Of Listed Pharmaceutical Enterprises

Pharmaceutical industry is an important component of China’s economic and social and national daily life can not be ignored, at the same time and human daily life and health are closely related. People’s attention to the pharmaceutical industry is also increasing. pharmaceutical Challenges are often accompanied by the footsteps of opportunities and quietly, our local companies facing the competitors will be more and more, the competitive environment will also more and more complex. An affair of enemies in order to adapt to the new situation is constantly changing, to ensure the benign operation of the enterprises, improve the competitiveness, strengthen market share. In addition to enhancing the competitiveness of products and improving the ability of innovation, pharmaceutical enterprises must establish their own risk awareness, strengthen the overall construction of internal control. In other words, to establish a perfect and feasible internal control system has become a priority of China’s pharmaceutical enterprises, strengthen the enterprise internal control system is to promote China’s pharmaceutical enterprises to establish and improve a more important method of modern enterprise system. In the changeable competition environment, enterprise to improve their market share, flexible response to market competition and change, achieve a stable and long-term management, first of all, we should based on the present, starting from their own, to establish a set of feasible internal control system and management system.This paper takes A Pharmaceutical Group Limited by Share Ltd as an example, combined with the special nature of the pharmaceutical industry, by using the methods of literature analysis and case analysis, and combined with A company comprehensive audit work actual situation, analyze the current situation of internal control and the typical problems, and according to the related theory of internal control and advanced management experience from foreign pharmaceutical enterprises the type, according to the problems found and put forward some constructive ideas to improve and perfect the method, purpose is to build a suitable pharmaceutical enterprise’s own particularity, the internal control system and is suitable for the actual condition of the enterprise research and development, production and operation of the internal control and improve the management level of the pharmaceutical enterprise, has the practical significance some.