The Research On Internal Control Of J Company

The pharmaceutical industry is an important pillar of the national economy.It has a large scale and rapid development.The quality and technical level of medicine are even more related to everyone's life and health.However,compared with international multinational pharmaceutical companies,most of China's pharmaceutical companies lack scale and weak technical power,and are full of various risks in procurement,production,and sales.In recent years,there have been frequent accidents in the pharmaceutical industry.Ningxia Runxingtang Pharmaceutical Co.,Ltd.'s sales of drugs to unlicensed units and the longevity biological incident have exposed problems in the internal governance of pharmaceutical companies.As an important part of corporate governance,internal control is naturally expected to be high.This paper takes the private company J company in the pharmaceutical industry as the research object,and based on the COSO internal control framework widely used in the industry,conducts in-depth research from the five aspects of internal environment,risk assessment,control activities,information and communication,and supervision to clarify the internal control of J company If there are deficiencies,analyze the causes of the deficiencies,and propose corresponding improvements for the deficiencies.In terms of internal environment,in order to strengthen employees' recognition of corporate culture,specific optimization suggestions are proposed from the spirit,system,behavior and material level;additional risk assessment agencies and internal audit agencies are established to optimize corporate governance structure;through unified employee training and internal and external incentives Establish and improve the company's human resources management system by combining with other methods.In terms of improving risk assessment,measures such as establishing a risk database are taken.In terms of control activities,the company strengthens the company's review of supplier qualifications by establishing long-term strategic partnerships with suppliers and introducing supplier performance evaluations;in order to improve production equipment management,clarify specific matters such as the use,testing,and maintenance of production equipment.In terms of information and communication,the company established effective information communication methods by improving internal information systems and enriching internal and external communication channels.In terms of supervision,a comprehensive supervision system is established by implementing internal supervision and strengthening external supervision.It is hoped that the internal control optimization measures proposed in this article can provide some help for J Company in improving the internal control system,improving the management level,and improving the operating efficiency.