会计学院知识库

近几年，作为国家新兴产业，“中国制造2025”战略的重要组成部分，医药行业的发展前景更加广阔。医药公司有着经营风险高，投入产出周期长的特点。“新冠疫情”在2020年爆发后，社会各界对疫苗的重视和需求，也进一步提高了对于医药公司的抗风险能力和增值能力的考验。由于价值链、专利挑战、新产品替代、药物品质等因素的制约，使医药公司在经营过程中存在着许多潜在的风险。

H医药公司是国内一家规模较大的制药企业，其经营范围在近几年内逐渐从药品生产向药品流通领域扩展。虽然H医药公司在2018年开始，就以风控增效为公司的发展目标，并逐步开展增值型内部审计，但是内部审计的作用仍然还是通过完善内部控制和治理机制来间接提升公司的价值，没有针对H医药公司的经营活动进行详细的分析，因此，内部审计的增值效应并不是很好。故本文以H医药公司为研究对象，结合其符合价值链的特征，构建了一个相对完善的增值型内部审计评价指标框架，以期望帮助公司更有效地实现其经营目标。

鉴于当前的经济环境，本文旨在深入探讨增值型内部审计的概念，以及它如何能更直观地帮助公司实现增值目的。针对H医药公司的内部审计状况，深入分析后，发现其采取风控增效措施后的增值效果未能得到有效的体现，是由于其增值方法没有结合公司的价值链特征。基于此，本文在引入价值链的同时结合案例公司进行分析，对其价值链活动进行合理的分配，并对其基本活动中采购、生产、销售、物流、研发五大环节进行了深入的研究。此外，本文还从公司自身的角度，分析了公司在发展过程中所面临的问题，并给出了相关的解决方案，从而使得增值型内部审计服务能够为价值链审计工作提供更好的服务。

In recent years, as a new national industry and an important part of the "Made in China 2025" strategy, the pharmaceutical industry has a broader development prospect. Pharmaceutical enterprises have high operating risks and long input-output cycles. After the outbreak of the "new crown epidemic" in 2020, the attention and demand of all sectors of the society for vaccines will further improve the ability of pharmaceutical enterprises to resist risks, maintain and increase the value. Due to the value chain, patent challenges, new product substitution, drug quality and other factors, there are many potential risks in the management process of pharmaceutical enterprises.

The Pharmaceutical Company of H Pharmaceutical Company has started to focus on risk management and efficiency improvement in 2018, and has been implementing IOL step by step. However, the function of the IC is to raise the corporation's value directly by perfecting the inner control and management system. However, there is no in-depth analysis of VC Pharmaceutical Company. Therefore, there is little added value in the internal audit. To this end, this paper tries to establish the IIC framework of H Pharmaceutical Company by analyzing the value chain of H Pharmaceutical Company.

Under this background, the article firstly gives a definition of IIC, then analyses its feasibility in IIC. Moreover, by analyzing the value chain of H Pharmaceutical Company, we select the key factors which affect its core competitiveness and make rational distribution. Based on the above analysis, this article also analyses the issues that the corporation is confronted with in its developing course, and provides some relevant solutions.