The Problems&Their Optimization Of Internal Control Of Sales In Pharmaceutical Circulation Enterprises

After the Enron incident in the United States,a series of corporate financial fraud scandals such as silver Guangxia and Zheng Baiwen have also been taken place in China.The internal control problem is the main cause of these scandals.China’s government and enterprises have gradually realized the importance of enterprise internal control to the sustainable development of enterprises and economy.Some relevant policies have been issued to strengthen supervision.Meanwhile,the related fields of internal control have also become a hot topic in the domestic community.With the vigorous development of China’s capital market,the number of Chinese enterprises is increasing.Internal control is becoming more and more important in the process of operation and management.As the core and key of the business management of the enterprise,especially the enterprise with the core of sales,the good operation of the internal control system of the sales business is of great significance for the enterprise to achieve the goal of maximizing the value of the enterprise.This article selects the internal control of the J pharmaceutical enterprise’s sales process as the actual case,because the particularity of the drug and the key of the pharmaceutical industry sales process,so the pharmaceutical enterprises are facing more important social responsibility compared with other industries.The internal control of the pharmaceutical enterprise sales process has a direct impact on the elimination of the consumers.The interests of the people and the people’s physical and mental health.J pharmaceutical enterprise is a large private pharmaceutical logistics enterprise,and has a very important position in the pharmaceutical industry.Its sales process has a strong representation in the pharmaceutical industry.By analyzing the internal control of J pharmaceutical company sales business,using the existing research results in two aspects of system theory and control theory,and then according to the current situation of the internal control of the sales business of J pharmaceutical enterprises,and combining the questions that the J pharmaceutical enterprises appear in the actual operation process,the current marketing of the J pharmaceutical enterprises is deeply analyzed.The problems in the internal control of sales link and the corresponding solutions are put forward.This paper includes four parts of the core content.The first part is the theoretical analysis of internal control,which lays a theoretical foundation for this paper.The second part is the case analysis of the company,introducing the current situation and existing problems of the internal control of J pharmaceutical enterprises,such as the culture of the rebate of J pharmaceutical enterprises,the unreasonable performance assessment,the imperfect customer credit policy,the irrational drug price formulation,the difficult recovery of the accounts receivable and the drugs.Frequent returns and so on.The third part analyzes the causes of these problems from the following five elements: control environment,risk assessment,control activities,information and communication,and internal supervision.The fourth part is the actual situation of the internal control of the J company’s sales link,according to the actual situation of the case enterprise and the relevant theory from the five elements of internal control,put forward specific suggestions for improvement.Through the research on the internal control of the sales business of J pharmaceutical enterprises,this paper puts forward specific,scientific and reasonable suggestions on the problems existing in the internal control of sales business of J pharmaceutical enterprises under the premise of theoretical guidance.At the same time,it has certain reference significance for other medical enterprises with similar sales internal control problems.