制药企业存货管理内部控制研究

摘要

从企业内部控制方面来看，存货内部控制是其中十分重要的一环，存货内部控制主要要达成的目的是确保存货资产的安全性与完整性，在一定程度上提高存货资金周转效率，进而提高其相应的使用效益。为确保存货资产的安全性以及对其核算的准确性，制药企业必须牢牢把握自身存货的性质、特点等方面，从中发现风险所在，进一步完善存货制度。当前众多制药企业所拥有的内部控制制度看起来十分完善，在具体操作过程中却时常出现突发情况。

本文以恒瑞医药作为具体代表，对其在存货控制等相关方面进行调查研究，发现此类企业内部控制方面的不足，进而有针对性地提出优化意见，致力于降低制药企业的存货成本，拓宽其盈利出路。

关键词：存货；内部控制；制药企业；优化对策

Abstract

Internal control of inventory is a very important part in the aspect of internal control of the enterprise. The main purpose of internal control of inventory is to ensure the safety and completeness of inventory assets and improve the turnover efficiency of inventory funds to a certain extent The corresponding use efficiency. In order to ensure the safety of inventory assets and the accuracy of their accounting, pharmaceutical companies must firmly grasp the nature of their inventory, characteristics and other aspects, from where the risk is found to further improve the inventory system. At present, the internal control system owned by many pharmaceutical companies appears to be perfect, and emergencies often occur during the specific operation.

In this paper, Hengrui medicine as a specific representative of its inventory control and other related aspects of investigation and study found that such enterprises lack of internal control, and then put forward suggestions to optimize, is committed to reducing the inventory costs of pharmaceutical companies to broaden Its profit outlet.

Key words：stock; internal control; pharmaceutical enterprise; optimization countermeasure