Reaserch Of Internal Control For XM Pharmaceutical Enterprise

The pharmaceutical industry is an important pillar industry in the national economy.It has large scale and the medical quality and technical level is strongly related to each one’s life and health, so it is a strictly controlled industry by the government.Compared with the international pharmaceutical companies, most of our transnational pharmaceutical companies are smaller with weaker technical forces. In addition, each of the links from procurement, production, transportation to sales are all full of risk with very little internal control consciousness. Most of the enterprises are lack of perfect internal control system and the existing internal control system operation is not running well.Therefore, this paper is based on the "internal control-- integrated framework" and"enterprise risk management integrated framework " issued by COSO and combined with the promulgated "fundamental norms for enterprise internal control” and three guidelines to analyze current internal control situation and existing problems of XM pharmaceutical enterprise and propose recommendations to improve internal control.The core of this paper is through a case analysis of a private pharmaceutical company to reflect the current internal control situation of most of the Chinese pharmaceutical companies. Most of the pharmaceutical companies establish a system to cope with the national GMP and GSP requirements, but the internal control awareness is weak, and the internal control environment is not conducive to the establishment and operation of internal control system. The fragments of internal control system cannot prevent systemic risk, which threatens the healthy operation of enterprises. This article gives suggestions to improve internal control from two aspects: the internal control level and business processing level. The key elements of internal control level is to create a good internal control environment, improve the governing structure, advocate the concept of law-abiding, honesty and trustworthy management, bring in professional employee, and establish performance assessment system. It also has to improve control activities based on the risk assessment and pay special attention to the role of internal audit in internal control. In the businessprocessing level, it provides measures for the improvement of the main business activities such as procurement, production, sales and marketing. Pharmaceutical marketing is a high risk link. The important content of marketing internal control for pharmaceutical enterprise is the medical expense control, medication sales direction management and anti commercial bribery.The feature of the paper is the discussion of the impact of internal environment and current situation pharmaceutical enterprise on internal control and the influence of internal audit on internal control and risk management. The thesis puts forward solutions and ideas for special internal control problems in pharmaceutical enterprise’s marketing.