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医药企业所处行业的特殊性,决定了其生产经营活动需要受到更严格的规范。受到广泛关注的“问题胶囊”事件更是给医药企业内部控制敲响了警钟。文章以通化金马公司的案例为出发点,分析了医药企业采购与生产环节内部控制存在的问题。在对各个环节的关键控制点进行解读的基础上,力图优化医药企业在采购与生产环节的流程。
The particularity of the industry in which a pharmaceutical enterprise is located determines that its production and business activities need to be subject to more stringent norms. Widespread concern “” problem capsule "incident is the internal control of pharmaceutical companies has sounded the alarm. The article takes the case of Tonghua Jinma Company as a starting point, and analyzes the existing problems in the internal control of purchasing and production of pharmaceutical enterprises. Based on the interpretation of the key control points in all aspects, the Company endeavors to optimize the procedures of pharmaceutical enterprises in the procurement and production processes.