医药企业内部控制问题研究毕业论文.doc

PAGE IV PAGE IV PAGE \* MERGEFORMAT IV PAGE I PAGE I PAGE \* MERGEFORMAT I 医药企业内部控制问题研究毕业论文 摘 要 内部会计控制是企业所定制的主旨在于保护企业资产、保证会计资料的可靠性和准确性，提高经营效率，推动管理部门所指定的各项政策得以观测执行的组织计划和相互配套的各种方法以及措施。由于各种原因，我国当前企业的整体管理水平与世界先进企业的管理水平有着很大差距，而加强企业内部控制建设是提高企业经营管理水平的一条实现捷径。 在社会主义市场经济初步完善，现代企业制度正在逐步确立的基础上，我国许多中小企业也逐步确立了内控制度。我国中小企业的内部控制尚处于内部控制制度初级阶段，还有待于加快脚步建设。由于我国中小企业多是民营企业，家族式管理特点明显，尚未确立现代企业制度，在内部控制管理上存在这不少的薄弱环节和漏洞。因此，我国中小企业迫切需要加强企业的内控制度，通过企业内控制度的纠正作用，优化企业结构。所以分析当前中小企业内部控制管理中存在的问题和原因，以盘锦市华成制药有限公司为例，提出相应的对策建议，以优化企业内部控制制度，促进企业健康、稳步发展成为一个待解决的现实问题。 本文以盘锦市华成制药有限公司为研究对象，首先分析了该企业的内部控制存在的问题，在此基础上提出了改善企业内部控制的对策。 关键词：中小企业；内部控制；环境；问题；对策 Abstract Internal accounting control is the main enterprise custom is the protection of corporate assets, and ensure that the accounting information reliability and accuracy, improve operational efficiency, the various policies to promote management department designated to various methods of mutually supporting and plan execution and observation measures. Due to various reasons, Chinas current enterprises whole management level and the world advanced management level of enterprises have a big gap, and strengthen internal control construction is a shortcut to improve enterprise management level. In the socialist market economy to improve the preliminary, foundation of the modern enterprise system is gradually established, many small and medium-sized enterprises in China have gradually established a system of internal control. The internal control of small and medium-sized enterprises in China is still in the primary stage of the internal control system, also need to speed up the pace of construction. Because of Chinas small and medium enterprises are private enterprises, the characteristics of family style management is obvious, has not yet established a modern enterprise system, there are many of the weaknesses and loopholes in the management of internal control. Therefore, our country small and medium-sized ent