GY Pharmaceutical Sales Company Internal Control Scheme Design

In the face of frequent corporate fraud, the demand for internal control management is increasingly urgent in each country; due to the particularity of the product, pharmaceutical trading enterprises face the more strict regulation; as a subsidiary of listed company, GY Pharmaceutical Sales Company’s profits declined in the past three years due to defects of internal control management. Based on the above three background, it will carry out this research. Look forward to offering assistance to achieve enterprise strategic objectives, improve the management efficiency and build the core competitiveness for GY Pharmaceutical Sales Company through the system of internal control scheme.In this paper, at first, analyze the internal control management status of GY Pharmaceutical Sales Company combining the theory of internal control with the overall framework of internal control. Then, come up with a question and design the scheme of enterprise’s internal control management by using the method of comparative analysis, literature analysis, statistical analysis, case analysis, survey research and so on. Begin from four aspects:control environment (organization structure, human resource, social responsibility, corporate culture),control activity (fund activity, purchasing business, asset management, sales business, guarantee business, financial reports, comprehensive budget, contract management etc.,),information and communication(internal information transaction, information system construction etc.,) and implementation and appraisal. Then, reengineer company process, put forward specific risk control measures by recognizing and analyzing risk, and guarantee the smooth implementation of internal control through the measures of supervision and inspection, systematic safeguard and performance evaluation and incentive etc., Meanwhile, draw a conclusion that GY Pharmaceutical Sales Company’s internal control management is a systematic project which is long-term, complex and with variability, and that it should adjust and perfect with the aspects such as company’s strategy and business.This paper realizes the combination of internal control theory and pharmaceutical distribution enterprises. Risk oriented internal control design promotes the transformation of GY Pharmaceutical Sales Company’s internal control management work. This paper puts forward new ways and means in aspects of company’s internal control construction and has certain realistic directive significance.