Research On Internal Control Problems And Countermeasures Of Kangmei Pharmaceutical

With the rapid development of the economy in the 21 st century,corporate management activities are becoming more and more complicated,and there have been successive incidents such as Wanfushengke 's financial fraud,Changsheng biological vaccine incident,Kangdexin's financial fraud and other financial report fraud,high-level corruption,and incomplete information disclosure.The outbreak of internal control problems of listed companies has aroused widespread concern in society.The pharmaceutical industry is an important part of national daily life,and the competition faced by China's local pharmaceutical companies is increasing.The survival and development of pharmaceutical enterprises are closely related to good internal control.In order to ensure the operation and operation capacity and market share of pharmaceutical enterprises,pharmaceutical enterprises must strengthen the overall construction of internal control of enterprises.Kangmei Pharmaceutical Co.,Ltd.(referred to as "Kangmei Pharmaceutical")has major problems in its operating conditions,and internal control has typical problems such as chaotic governance structure and internal supervision failure.Therefore,it is necessary to study Kangmei Pharmaceutical's internal control.The thesis takes Kangmei Pharmaceutical Co.,Ltd.as the research object,and mainly uses the literature research method,comparative analysis method and quantitative analysis method to study its internal control.The thesis first sorts out the basic theories of internal control definitions,elements,objectives,and methods;secondly,by taking Kangmei Pharmaceutical's annual reports and related announcements as an entry point,it presents the current status of Kangmei Pharmaceutical's internal control and the specific manifestations of internal control problems.Carry out relevant explanations;then,use the two methods of comparison and quantification to analyze the problems and causes of Kangmei Pharmaceutical's internal control.Through research,it is found that the problems of Kangmei Pharmaceutical's internal control are mainly manifested in: the internal control environment has a chaotic governance structure,the internal audit department is ineffective,and the corporate culture "shouts slogans" and other issues;there is a weak risk awareness and no financial risk in risk assessment Early warning system problems;in internal control activities,there are problems with poor implementation of fund management and sales revenue management,and failure of related party transaction management;in terms of information communication,internal employees are poorly communicated,and externalinformation disclosure is insufficient;in internal supervision There is a problem of insufficient supervision.Immediately afterwards,suggestions were made to strengthen the internal control environment of Kangmei Pharmaceutical,strengthen risk management,strengthen control activities,strengthen information and communication capabilities,and establish a supervision reward and punishment system.Internal control is an important influencing factor for the development of an enterprise.It is hoped that the research conclusion of the thesis will provide some help to the effectiveness of Kangmei Pharmaceutical's internal control,and it will have a certain reference for enterprises in the same industry to establish and improve internal control.