A Study On The Internal Control Evaluation And Its Optimization Of DB Company Based On Grey Evaluation Models

In the modern enterprise,our enterprises are required to establish a perfect internal control system.Reasonable and effective internal control can not only make enterprises do well in management,but also prevent risks.This mechanism can improve the operational efficiency of enterprises effectively,standardize the operation of the enterprise according to law,ensure the accounting information credible and reliable,help the enterprise to realize the strategic objective,and can also cope with the fierce market competition which is led by the rapid growth of the social economy.And the evaluation of internal control is used to investigate if the internal control is reasonable and if it meets the quality effectively.It is important to study the effectiveness of internal control quality in the pharmaceutical industry because it links the life and health of people closely.On the basis of studying the effectiveness of internal control quality,there is theoretical and practical significance to perfect the internal control system of pharmaceutical industry.Taking DB pharmacy as an example,this thesis analyzes its internal control status through multiple perspectives,and evaluates its internal control by using the grey evaluation model,and puts forward optimized proposal for its defects.The first part is introduction: including research background,research significance,literature review,research content,framework and method,and innovation.The second part expounds the internal control and some theories related to internal control: including the concept and the development of the internal control,the internal control elements and the internal control comprehensive evaluation method.The third part analyzes the current situation and problem of the internal control of DB pharmaceutical.Firstly,this thesis briefly introduces the relevant situation of DB pharmaceutical.Then it analyzes the internal control and evaluation status of DB pharmaceutical,finds out the main problems,and analyzes the necessity and feasibility of the internal control evaluation of the grey model of DB pharmaceutical application.The fourth part is the internal control evaluation analysis of DB pharmaceutical: based on the grey evaluation model,the internal control evaluation system is built and evaluated from the internal control main element level and the important business process.This part is the core content of this thesis.In the fifth part,the thesis gives the countermeasures and suggestions for the internal control optimization of DB pharmaceutical: combining the weight of the indicators at all levels of the internal control evaluation index system and the analysis of the evaluation results,the reasons for the weak internal control of the company are analyzed,and the optimized suggestions for the internal control of DB pharmaceutical are put forward based on the information obtained during the investigation.The sixth part is conclusion,the author of the thesis draws the conclusions of this thesis,finds out the shortcomings,and puts forward the expectation for further research.