Study On The Application Of Internal Control In Pharmaceutical Chain Retail Enterprises

Internal control is an essential part in all departments in enterprise's operating. It is means of managing, administering, and also is a core in an enterprise. Whether internal control is effective or not decides directly whether an enterprise can achieve its management target as soon as possible, whether can offer an eligible financial report to its partner, whether it is capable to evade the risk it's facing. So there is a need for us to consider how to build and improve a internal control system for an enterprise, which is also a problem the majority enterprises in our country expecting to solve efficiently together.Pharmaceutical enterprise is a special and an important part in numerous enterprises, which is connected closely with everyone of us. As a result, the achievement of its management target and its healthy, constant operation are of great meaning to the development of our people's livelihood. One reason to strengthen and standardize the internal control in pharmaceutical chain retail enterprises is that it can be achieved better under many people's care and help to set an example for other industries, the other one is it helps to promote the legislation and compliance in the Pharmaceutical enterprise, under which can the enterprise's assets get ensured and the realness and integrity of its financial information get promoted, proceed to the next step is increasing the operation effectiveness and achieving its development strategy. In the long run, this is also helpful to increase the whole pharmaceutical enterprise's management standard, service quality, profitability and comprehensive competitive power, promoting the economy and society development in the end. Strengthen and improve the internal control in pharmaceutical enterprise constantly keeping up with the times does great good to the development of enterprise and the achievement of greater society benefits.With the issue of basic standard of enterprise's internal control and supporting guides of enterprise's internal control in succession, domestic enterprises begin to have relative evidence in building a internal control system. This article is supposed to draw some constructive suggestions more suitable to the development of current society through analyzing the present situation of corporation A belonging to the pharmaceutical chain retail enterprises. The general skeleton of this article is: firstly illustrate the period situation of our whole pharmaceutical enterprises, and introduce the basic situation of A chain retail pharmaceutical enterprise. Next, following the frame of the five elements of internal control, introduce the current situprise, analyze and point out the promoting space of method to improve the system, with the purpose of setting an effective example for building and improving an internal control system in an analogical category and enterprise.