Research On Internal Control Optimization Of Z Pharmaceutical Company

It has been nearly 40 years since the reform and opening-up,and enterprises have played an indispensable role in the economic development.However,there are also many problems--the implementation status of enterprises' internal control is not perfect.In May 2008,five ministries jointly issued the "enterprise internal control basic norms",then in April 2010,five ministries issued the "enterprise internal control supporting guidelines" enterprise should be guided by the internal control system,raise the management level of the enterprises in our country,the ability to resist risks,improve the rationality of the enterprise internal control system framework,integrity.Starting from the theory of internal control,this paper analyzes the background and significance of internal control,the research status at home and abroad,and the standard system framework of enterprise internal control.Then,with Z pharmaceutical company as the main case,the problems existing in the internal control system of Z pharmaceutical company were analyzed and solutions were proposed to solve these problems.Starting from the background and significance of introduction of the internal control research,combing the nearly ten years in the enterprise internal control related literature at home and abroad,in the field of literature can be divided into internal control related theory,the internal control in our country present situation and the influencing factors of internal control,internal control effect,in the case of a company to perfect the internal control system of methods of five categories and summary of study results.In terms of internal control theories,this paper mainly expounds internal control theories from the definition,principles,objectives,elements and other aspects of internal control combined with laws and regulations and relevant provisions.This paper lists three foreign internal control frameworks,namely "Canadian COCO guide","British Turnbull guide" and "American COSO report",analyzes their basic structure and significance,compares their similarities and differences,and draws a conclusion by comparing them with China's internal control framework.The actual situation of Z pharmaceutical company is introduced,including its development history,basic situation and internal control.In terms of the basic situation of the company,I will sort out the organizational structure and internal system of the company and understand the corporate culture corresponding to it.In the aspect of internal control situation according to the internal control framework from the internal environment,control activities,information and communication,internal supervision,risk and evaluation of five key links concrete analysis Z pharmaceutical companies in the internal control of the existing problems and further from the company's board of directors,management,manpower,internal control structure,internal control system of execution and supervision and so on in-depth analysis of the cause of the problem.Finally,the internal control framework of Z pharmaceutical company is improved according to internal control specifications and supporting guidelines,internal experience of some companies with good internal control effects and methods proved in literature that can improve the internal control effect of enterprises.Firstly,a feasible internal control evaluation scheme is formulated and an internal control evaluation working group is established to implement the evaluation scheme.Secondly,the internal control system is improved from the aspects of risk management and financial accounting.Finally,we should strengthen the working ability of the internal staff and carry out regular training.In addition,advanced corporate culture construction should be carried out to form a good working atmosphere,improve the soft power of the enterprise,and help the enterprise to establish a good image.