Research On Internal Control Of Z Pharmaceutical Co.Ltd’s Fixed Assets

In order to accelerate the pace of development of internal control, our country drawson the research results of the internal control in the United States, which has promulgatedthe "Basic Standards for Enterprise Internal Control","Enterprise Internal ControlGuidelines". These regulations have not been strictly enforced in small and medium-sizedenterprises, enterprises have also started internal control system for the healthy andsustainable development. Development of the pharmaceutical industry can protect people’shealth, make the happy and promote the development of national economy. Fixed asset isan important parts of corporate assets, and the material basis of production andmanagement activities. Especially for pharmaceutical manufacturing companies, fixedassets often occupy a higher proportion. Therefore, strengthen the internal control of fixedasset in the pharmaceutical factories is very important.Firstly, introduce the theories of internal controls, fixed assets. Then, the overviews offixed assets in Z Pharmaceutical Co., Ltd. are introduced, understanding the currentsituation of the fixed assets in company’s internal control, finding the problems in internalcontrol of fixed assets, then put forward the corresponding improvements for the problems.This article has improved the acquisition of fixed assets and the acceptance, use andmaintenance, insurance regime, inventory and monitoring, disposal system, transfer systemand other aspects of the process, and process critical control points are elaborated. Inaddition, other problems in fixed assets are proposed to improve the internal controlmethods and recommendations. Finally, concludes and prospects for this article.