会计学院知识库

2018年以来，国家为支持医药行业发展创新出台了一系列政策措施，为医药行业营造了良好的政策环境。随着人们物质生活水平提升及医疗体制改革深化，政府对医药企业的投入不断加大。医药产业属于高新技术产业，会对国家整体经济进步和人民生活水平的提升产生重要的影响。但是，目前医药企业却因内控有效性缺失面临诸多风险，本应该对人民健康有重要作用的医药企业发展受阻，因此，加强内控体系的建设与完善是我国医药企业实现可持续发展需要首先突破的障碍。

企业生命周期理论把企业的发展划分为不同的阶段，不同发展阶段下企业内部控制特征不同。因此，本文在分析相关文献与理论的基础上对不同生命周期下医药企业内部控制评价及优化进行研究。通过对医药企业生命周期划分，分析不同生命周期下医药企业内部控制特征，然后选取部分指标作为评价指标，通过时序全局主成分分析法，建立分析模型，结合模型和评价指标对医药企业处于不同生命周期的内部控制评价进行分析，基于评价结果分析不同生命周期医药企业内部控制的优劣势。然后以海正药业为例，将行业与其内部控制对比分析，发现海正药业有一定的行业代表性，再以此为对象，深入探析其在不同生命周期下内部控制的优劣势，并提出相应的优化建议，建议其在成长期阶段，应该加强经营活动控制体系的完善、建立完整的风险评估机制以及注重内部监督检查工作；在成熟期阶段，增大子公司的管控力度；在衰退期阶段，增加风险评估的应对能力、强化环境管控以及对信息披露的管控。本文在最后部分提出对不同生命周期下海正药业内部控制的研究结论，进而为不同生命周期下的医药上市企业内部控制优化提供借鉴意义。

Since 2018, China has introduced a series of policies and measures to support the development and innovation of the pharmaceutical industry, creating a favorable policy environment for the industry. With the improvement of people's material living standards and the deepening of medical system reform, the government's investment in pharmaceutical enterprises is increasing. The pharmaceutical industry is a high-tech industry, which will have an important impact on the overall economic progress of the country and the improvement of people's living standards. However, at present, pharmaceutical enterprises are faced with many risks due to the lack of effectiveness of internal control, and the development of pharmaceutical enterprises which should play an important role in people's health is hindered. Therefore, strengthening the construction and improvement of internal control system is the first obstacle for pharmaceutical enterprises in China to achieve sustainable development.

The enterprise life cycle theory divides the development of enterprises into different stages, and the internal control characteristics of enterprises are different in different stages of development. Therefore, based on the analysis of relevant literature and theories, this paper studies the evaluation and optimization of internal control in pharmaceutical enterprises under different life cycles. Through analyzing medical enterprise life cycle, divided into the pharmaceutical enterprise internal control under different life cycle characteristics and specific evaluation indexes. The model is established by the sequential first-level principal component analysis method, and the evaluation results of the internal control of the pharmaceutical companies in different life cycles are obtained, and the weaknesses of the pharmaceutical companies in the different life cycles of the internal control are further analyzed. And then select the HISUN as a case, the internal control compared with the industry, its have certain industry representative, in-depth research into different life cycle are pharmaceutical industry, the advantages and disadvantages in the internal control and put forward the corresponding optimization Suggestions, namely growth should attach importance to perfect the relevant control activities, and improve the mechanism of risk assessment and strengthening internal supervision and inspection; The mature period should pay attention to strengthen the subsidiary control; In the period of recession, we should pay attention to improving risk assessment capabilities, improve control environment, and strengthen information disclosure management. Finally, the research conclusions of this paper on the internal control of HISUN under different life cycles are summarized to provide reference suggestions for improving internal control work for listed pharmaceutical companies that have developed into different life cycles.