Research On The Dynamic Evolution Of Internal Control In SY Company

With the deepening of the medical reform, the pharmaceutical retail market continues to mature, and the drug regulatory departments of supervision gradually strengthen, the pharmaceutical retail chain enterprises operation and management costs continue to increase, pharmaceutical retail chain enterprises facing unprecedented challenges and opportunities.This paper is based on the background, selects one of the China’s pharmaceutical retail enterprises SY Company as a case, elaborate construction of SY Company in 2002 to 2015 the whole development process of internal control, its development has gone through three stages:initial adjustment stage, expansion and standardize the management stage "and" capital integration stage. On the basis of, according to the research ideas, SY Company internal control relevant content can be divided into three stages, respectively is "primary prevention and control stage", "control structure" and "integration framework", and the SY Company after the listing of the internal control to make the prospect analysis. Text with dynamic evolution framework, analysis the SY Company in different stages of development in the internal control construction of key elements, the internal control theory and enterprise’s actual development closely and effectively with and for pharmaceutical retail enterprise internal control construction to provide a reference, improve the basis for the management of good drug retail enterprises, improve the effect and efficiency of management decision, with important practical significance. Also the pharmaceutical retail industry, the research on internal control in single "control" standard static research primarily. This paper from the point of view of evolution describes the different development periods of SY Company internal control key, and this is the main innovation.SY Company internal control implementation and construction is a gradually optimized, improved dynamic evolution process, establish and improve the company’s internal control system, need inside and outside the company, at all levels of the stakeholders together to complete. On the other hand, through the analysis at different stages of the development of SY Company internal control focus and exposure of the internal control problem, also for other at different stages of development for chain retail enterprise internal control construction and provide the reference, even for the pharmaceutical retail chain industry of internal control development and evolution of the case to provide support, which is conducive to the healthy and sustainable development of the pharmaceutical retail chain industry.This limitation:narrow perspective, this paper is on the internal control of China pharmaceutical chain industry, should for the whole industry chain of China’s pharmaceutical analysis. The only in SY Company as an example, from the perspective of industry to be further expanded, the next step will be the research from the point of view of the expansion.