会计学院知识库

  十三五规划期间施行的医药体制改革促进了我国医药行业的积极发展。十四五规划中将全面建设健康中国作为未来的重大任务，同时对医疗事业提出了确切的发展目标，这些举措对医疗行业的发展指明了方向，可见，医药行业具有良好的发展前景。但是，由于医药企业在生产经营和营销模式方面的特殊性，该行业可能会面临更多的高风险，例如战略风险、运营风险以及财务资产安全性风险等。为了避免公司可能存在的各类风险，内部控制作为有效的监管手段，日益引起公司管理人员的重视，同时各监管机构制定了有关内控的相关规定。因此，企业拥有一套合理的内控体系有利于其健康持久地发展。然而，公司仅通过构建内部控制规章制度来预防其面临的各类风险是远远不足的，还应当对构建的内部控制体系评价在实施过程中的有效性程度。内部控制的本质是实现其各个目标，可见，内部控制目标的实现水平可以反映出内部控制是否有效。

  本文以国内医药企业瑞康医药作为研究对象，通过剖析瑞康医药现有的内部控制评价体系，发现瑞康医药在评价内部控制是否有效的过程中，运用了定性的评价方法，致使评价结果缺乏客观性，同时无法对评价结果进行横向与纵向的比较；在评价角度上，从内部控制的五要素角度出发评价内控的有效性，致使无法准确、全面地反映瑞康医药内部控制的执行状况。因此，本文选择了熵值法和灰色关联度综合评价法作为评价内控有效性的主要方法，从内部控制界定的战略、经营、资产安全性、财务报告以及合法合规这五个目标视角出发，为瑞康医药重新构建一套新的内控评价体系。

  通过研究得知，瑞康医药的内部控制有效性处于一般有效的水平，表明瑞康医药构建的内部控制制度虽然发挥了一定程度的监督职能，但还是存在不足。本文通过对瑞康医药内部控制的五个目标进行具体分析后，针对发现的问题提出了相应的改进措施，旨在提升瑞康医药内部控制整体的有效性水平。

     The pharmaceutical system reform implemented during the 13th Five-Year Plan period has promoted the positive development of China's pharmaceutical industry. In the 14th Five-Year Plan, building a healthy China in an all-round way is a major task in the future. At the same time, it puts forward exact development goals for the medical industry. These moves point the way for the development of the medicine industry. It can be seen that the pharmaceutical industry has good development prospects. However, duo to the particularity of the production, operation and marketing models of pharmaceutical companies, the industry may face more high risks, such as strategic risks, operational risks, and financial asset security risks. In order to avoid various risks that may exist in the company, internal control, as an effective supervision method has increasingly attracted the attention of company managers, and various regulatory agencies have formulated relevant regulations on internal control. Therefore, an enterprise has a set of reasonable internal control system, which is conductive to its healthy and lasting development. However, it is not enough for a company to prevent various risks only by constructing internal control rules and regulations. The availability of the internal control system should also be evaluated in the implementation process. The essence of internal control is to achieve its various objectives. It can be seen that the realization level of internal control objectives can reflect whether the internal control is effective.

      This paper takes RuiKang Pharmaceutical, a domestic pharmaceutical company as the object, and through analyzing the internal control appraisal system of RuiKang Pharmaceutical, it is discovered that RuiKang Pharmaceutical uses qualitative evaluation methods in the process of evaluating whether the internal control is effective, resulting in the lack of evaluation results. At the same time, it is impossible to compare the evaluation results horizontally and vertically; from the perspective of evaluation, the availability of internal control is evaluated from the degrees of the five ingredients of internal control, which makes it impossible to accurately and comprehensively reflect the implementation of RuiKang Pharmaceutical's internal control. Therefore, in this paper, entropy method and grey relational degree comprehensive evaluation method are selected as the main methods to evaluate the availability of internal control, and a new internal control appraisal system is rebuild for RuiKang from the viewpoint of the five objectives defined by internal control: Strategy, operation, asset safety, financial reporting and legal compliance. 

      The results show that the internal control effectiveness of RuiKang Pharmaceutical is at a generally effective level, which shows that although the internal control system constructed by Ruikang Pharmaceuticals has played a certain degree of supervision function, there are still deficiencies. After parsing the five objectives of Ruikang Pharmaceutical's internal control, this paper proposes corresponding improvement measures for the problems found, aiming to improve the overall effectiveness of Ruikang Pharmaceutical's internal control.