Research On Internal Control Improvement Of Hengkang Pharmacy Procurement Business

The 14th Five-Year Plan period is an important stage for comprehensively expanding the supply of medical services and implementing the strategic goal of "Healthy China".With the acceleration of the separation of medicine and the in-depth implementation of the zero drug difference rate,the drug retail industry is in a critical period of transformation and development.As we all know,the core profit of the drug retail industry comes from the price of drug sales difference.Therefore,how to reduce the procurement cost of enterprises,improve their operating profit and enhance their risk resistance ability through internal control has become an urgent problem for drug retail enterprises to solve.This paper combines the field investigation and literature research method,with the national pharmaceutical retail enterprises hengkang pharmacy as the research object,based on the relevant theory of internal control and the general process of drug procurement,hengkang procurement business is divided into four links,respectively is purchase approval and planning,supplier selection and contract management,logistics and acceptance payment and accounting control.Secondly,the field investigation method is used to fully understand the internal control status of the procurement business of Hengkang Pharmacy.Based on the current situation of internal control,the internal control defects of the company level and the business layer internal control defects are identified by using the business process analysis method.The internal control defects of the company level include human resource construction and internal supervision.The internal control defects of the business layer refer to the internal control defects in the four links of procurement business.In view of the identified internal control defects,the internal control evaluation system is constructed,and the AHP fuzzy comprehensive evaluation method is used to rate the defects.Lack of control of the purchase amount and no automatic control of the planned supply days are evaluated as important defects,and the procurement method is a single general defect.Finally,different risk response strategies are adopted for different levels of defects.In view of important defects,risk reduction and risk sharing strategy are adopted,risk tolerance strategy for general defects,risk tolerance strategy is adopted,supplemented by optimizing the internal control environment and improving the internal supervision mechanism of the company’s internal supervision mechanism as the guarantee.The contribution of this article is as follows:first,Hengkang Pharmacy selected in this article is a typical regional pharmacy that is representative of the industry,and the internal control activities of its procurement business are useful for other drug retail enterprises;second,realize the hierarchical management of internal control defects.Use risk reduction strategies and risk-sharing strategies to deal with important defects,use risk tolerance strategies to deal with general defects,and implement the importance principles and cost-benefit principles of the Basic Code for Enterprise Internal Control.