Research On The Problems And Countermeasures Of Internal Control Of Enterprises

As an important management tool for an enterprise,internal control helps to achieve its business strategic objectives,facilitates the smooth advancement of corporate policies and strategies,guarantees the safety and integrity of corporate assets,and also improves the authenticity of accounting information.Internal control runs through the entire process of enterprise operation.Good internal control has a very good role in promoting the development of the enterprise.The enterprise should formulate a series of control measures to ensure the operation efficiency of the enterprise and improve the efficiency.In terms of internal control construction,it is necessary to continuously improve according to the nature of the industry in which it is located.Establishing and continuously improving the internal control system is a must for enterprises,especially as a high-input,high-risk pharmaceutical manufacturing industry,where the industry is relatively special.With the continuous introduction of new medical reform policies,it is facing many new Challenges,therefore,for China's pharmaceutical manufacturing enterprises,want to comprehensively improve the company's operating level,and constantly improve the internal control management system is an urgent problem to be solved.A sound internal control system and a scientific and reasonable internal control system can make the requirements of pharmaceutical companies more standardized and make their development more scientific,in line with the development trend of modernization,can improve the operating efficiency of enterprises,and also play an important role in improving social and economic benefits.In recent years,Some companies have poor internal control,incidents of enterprises falling into operation crisis have occurred frequently.Therefore,strengthening the theoretical research and practical exploration of internal control has profound theoretical and practical significance.It has effectively promoted the progress and development of Chinese pharmaceutical industry enterprises.This article takes company A as a case.The first part analyzes the research results of internal control at home and abroad,and introduces the technical route and research methods used in this article.The second part introduces the definition of internal control and its five elements,expounds internal control theory,and the relationship between internal control and internal management of the company is analyzed.The third part introduces the basic operation of company A and the current status of the implementation of internal control.The fourth part is carried out with the five elements of internal control internal environment,risk assessment,control activities,information communication,and internal supervision.Analyze the problems and reasons in the company's internal control implementation process.Finally,for the problems of company A's internal control,discuss some special factors that cause company A's internal control problems,and propose corresponding optimization strategies to solve the problem.This article understands the basic situation of company A through investigation,analyzes the deficiencies in the implementation of internal control during the operation,and hopes to solve the existing problems of company A's internal control through continuous improvement and improve the internal situation in an all-round way.The construction of the control system can also bring some enlightenment to the standardization and rationality of the internal control operation of other pharmaceutical manufacturing companies,which can be used for reference to improve the internal control.