Research On Internal Control Optimization Of Private Pharmaceutical Enterprises Based On New ERM

In the past few decades,people's understanding of risk and the practice of enterprise risk management have been greatly improved.But the World Economic Forum points out that the world is becoming increasingly turbulent,complex and vague.Stakeholders are more actively concerned with risk management.The Enterprise Risk Management–Strategic and Performance Integration Framework(2017 COSO-ERM)provides a conceptually novel framework for boards and management of entities of all sizes.During the continuous development of COSO-ERM(2017),the State Drug Administration issued a report alleging that the private pharmaceutical company Chang Sheng Biological Co.,Ltd.was vaccinated.At the same time,the CSRC also disclosed that there are major defects in the internal control of longevity organisms.In this context,combined with typical cases to analyze the internal control problems faced by private pharmaceutical companies in China and the problems existing in the internal control of longevity organisms,combined with COSO-ERM(2017)to propose internal control optimization programs for private pharmaceutical companies,to enrich the internal control theory It is of great significance to realize the value-added of enterprises and ensure the safety of national medicines.First of all,this paper introduces the background of the topic and the research framework.Through the combing of related literatures,the research on internal control at different stages at home and abroad is summarized,and the classic research of COSOERM(2017)is reviewed.Secondly,this paper analyzes the development of the pharmaceutical industry and the general defects of the internal control of private pharmaceutical companies.Then,this paper uses COSO-ERM(2017)as a research perspective to analyze many defects in the internal control system of longevity organisms,including control environment,risk assessment,control activities,information and communication,and supervision.Thirdly,since the longevity organism suffers from the SFC's reimbursement ticket and continues to be suspicious,it may not be effective to propose optimization recommendations for its internal control.Therefore,the optimization proposal is mainly aimed at the private pharmaceutical industry.Through the comparative analysis of COSO internal control framework and two versions of ERM framework,this paper summarizes the necessity of implementing new ERM for internal control optimization,and puts forward the overall principle and overall goal of optimizing internal control system,and internal control elements and COSO-ERM(2017 The specific content of the elements is integrated,and optimization suggestions are proposed for the internal control of private pharmaceutical companies.Finally,based on the research results of this paper,this paper summarizes the paper and looks forward to the future research direction.The main innovations of this paper are: taking COSO-ERM(2017)as the research perspective,combining with the long-lived organisms that have caused hot problems in the internal control of the pharmaceutical market,trying to explore and analyze the deep-level problems in the internal control of private pharmaceutical enterprises and find internal control countermeasures.To make active exploration for the development of private pharmaceutical enterprises and deepen medical reform.