广西柳州医药股份有限公司内部控制问题研究.docVIP

PAGE PAGE 22 摘 要 医药制造业作为承载国民生命健康的重要支柱产业，同时也面临着质量控制、流通管制、政策监管等诸多方面的风险。目前，我国大部分医药企业与罗氏、诺华、辉瑞等国际医药巨头相比，研发实力弱、生产规模小、标准化程度低，在采购、生产、运输等内部控制环节都存在不少风险。随着“长生生物疫苗造假事件”、“莎普爱思遭质疑事件”、“云南白药氨甲环酸事件”等事件的曝光，暴露出企业内部控制实践中存在严重问题，医药领域原本就已经存在的内部控制风险也随之放大。 本文以柳州医药股份有限公司的内部控制体系为具体研究内容，该公司作为自治区医药行业的典型性企业，其内部控制体系的建设和运行有着比较广泛的代表性。通过调研柳州医药股份有限公司内部控制制度的基本现状，分析所存在的问题及成因，并提出有针对性的解决建议。希望通过对柳州医药内部控制制度的研究，能够对于该企业内部控制制度的建设有所帮助，也可供其他同类型企业借鉴参考。 关键词：内部控制 柳州医药股份有限公司 解决建议 Research on Internal Control of Guangxi Liuzhou Pharmaceutical Co., Ltd Abstract As an important pillar industry carrying the national life and health, pharmaceutical manufacturing industry is also facing many risks, such as quality control, circulation control, policy supervision and so on. At present, compared with international pharmaceutical giants such as Roche, Novartis and Pfizer, most pharmaceutical enterprises in our country have weak RD strength, small production scale and low standardization. There are many risks in internal control links such as procurement, production and transportation. With the exposures of such events as fake Event of Long-life Biological Vaccine, Challenged Event of Sappoise, Event of Tranexamic Acid in Yunnan Baiyao, serious problems have been exposed in the practice of internal control of enterprises, and the risks of internal control already existing in the field of medicine have also been enlarged. This paper takes the internal control system of Liuzhou Pharmaceutical Co., Ltd. It is hoped that the study on the internal control system of Liuzhou Pharmaceutical Company will be helpful to the construction of the internal control system of Liuzhou Pharmaceutical Company, and can be used for reference by other similar enterprises. Keywords: the internal control the Liuzhou pharmaceutical co. LTD countermeasures 目 录 TOC \o 1-2 \h \z \u 第一章 绪论 1 1.1 研究背景和目的 1 1.2 国内研究现状 2 1.3 研究内容 3 第二章 内部控制理论概述 4 2.1 内部控制的定义 4 2.2 内部控制的要素 4 第三章 柳州医药股份有限公司内部控制现状分析 6 3.1 柳州医药股份有限公