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内部控制制度是社会经济发展到一定阶段的产物,是现代企业管理的重要手段,是企业资产安全和完整、会计资料真实与可靠的保证。加强医药流通部门内部控制,可提高其管理水平,实现经济效益的最大化和企业的可持续发展。本文在阐述我国医药流通部门发展现状和医药流通部门业务特征,分析了医药流通部门内部控制设计和有效实施内部控制的途径。
The internal control system is a product of the social and economic development to a certain stage and is an important means of modern enterprise management. It is a true and reliable guarantee for the safety and integrity of the enterprise assets and the accounting information. Strengthening the internal control of the pharmaceutical circulation department can improve its management level and maximize the economic benefits and the sustainable development of the enterprise. This article elaborates the current situation of the pharmaceutical circulation department in our country and the business characteristics of the pharmaceutical circulation department, and analyzes the internal control design and effective ways to implement the internal control in the pharmaceutical circulation department.