Research On Internal Control Optimization Of Jiangxi A Pharmaceutical Company From The Perspective Of Risk Management

At present,although the current basic norms of internal control of enterprises in China have developed for decades under the promotion of five ministries and commissions,the construction of internal control system of enterprises itself is still very deficient,and there are many phenomena of being mere formality.As an important means of modern enterprise management,internal control plays an important role in ensuring the legal compliance of enterprise operation and management,asset safety,and the authenticity and integrity of financial statements and related information.Pharmaceutical circulation is a high-risk industry,which puts forward higher requirements for the internal management of pharmaceutical circulation enterprises.The perfection and soundness of the internal control system are directly related to the risk prevention ability of pharmaceutical circulation enterprises,and then affect the development and competitiveness of enterprises.With the development of the economy,the internal control of the practice field is combined with many different fields,and its own coverage boundary is widening.However,there is a trend of combining risk management with internal control,whether it is out of theoretical cost-effectiveness,practical principle or practical business process and operation management.The internal and external environment of different industries and even different enterprises are generally different.This paper will take company a as a research case,combine ERM Framework and the establishment of various elements in the basic norms of internal control of enterprises as the theoretical reference basis,analyze and summarize the characteristics of pharmaceutical circulation industry,and set the reference elements of internal control in line with the enterprise.Based on this,this paper will specifically combine literature research,case analysis,normative analysis,questionnaire and other methods to conduct field research on company a and understand the internal control system of company A.This paper analyzes the main problems existing in the implementation of internal control in pharmaceutical distribution enterprises,and sets five internal control elements in line with the enterprise from the ERM Framework and the elements in the basic norms of internal control of enterprises,and puts forward the optimization of internal control for enterprises according to the corresponding five dimensions.In the case analysis,through field investigation,in-depth interview,questionnaire survey and other ways,using the five dimensions of elements set to adapt to the pharmaceutical circulation enterprises to summarize the current situation of internal control of enterprises,get the problems of internal control of enterprises,analyze the causes of internal control problems,and then make targeted optimization suggestions according to the implementation of each element in enterprises,In order to achieve the optimization of internal control.The system optimizes the existing internal control system and improves the adaptability of company a's internal control system to risk management.Furthermore,in the process of enterprise operation,it is proposed that the optimization of internal control is the premise of the combination of risk management and internal control.In the work of internal control,company a needs to strengthen the performance appraisal and the management's attention,simplify administration and delegate power,so as to provide strong support and guarantee for company a to achieve strategic objectives and improve management efficiency.