贵州百灵制药企业应收账款内部控制存在的问题与对策摘要随着医疗政策不断改进，医保控制、药物零加成、两票制等政策的颁发，加快了医药行业的流程改革，医药企业的竞争愈加激烈，面临着更加严峻的挑战。因此，许多制药企业为了增加自身的竞争力和市场占有率，大量采用赊销方式进行交易。贵州百灵制药企业（下称贵州百灵）是国内最大的苗药研制生产企业，是贵州省医药产业的龙头企业，对贵州及全国医疗事业的发展起着举足轻重的作用。但是，随着企业的发展，企业应收账款所占比重越来越大，贵州百灵在应收账款内部控制方便存在较大的问题，增加了企业的坏账准备的风险。因此，对贵州百灵应收账款内部控制现状进行研究，分析其中存在的问题并提出改进措施具有现实意义。本文首先对应收账款和内部控制进行了界定，并应收账款的内部控制进行概述；然后分别从贵州百灵公司经营状况及其应收账款内部控制存在的问题及其原因进行了全面分析，并对由此可能产生的经济损失、营销业务业务的影响、公司未来的发展状况也进行了全面分析；最后在上述分析的基础上，提出了改善内部环境、健全风险评估体系、加强信息沟通、完善控制活动的若干对策。关键词：贵州百灵制药企业；应收帐款；内部控制AbstractWiththecontinuousimprovementofmedicalpolicy,theissueofmedicalinsurancecontrol,drugzeropluspercent,two-votesystemandotherpolicies,theprocessreformofpharmaceuticalindustryhasbeenaccelerated,andthecompetitionofpharmaceuticalenterprisesisbecomingmoreandmoreintenseandfacingmoreseverechallenges.Therefore,inordertoincreasetheircompetitivenessandmarketshare,manypharmaceuticalcompaniestradeoncredit.GuizhouBailingPharmaceuticallistedCompany(hereinafterreferredtoasGuizhouBailing)isthelargestseedlingdrugresearchandproductionenterpriseinChina,istheleadingenterpriseofGuizhoupharmaceuticalindustry,andplaysanimportantroleinthedevelopmentofGuizhouandnationalmedicalundertakings.However,withthedevelopmentofenterprises,theproportionofenterpriseaccountsreceivableismoreandmorelarge,andtheinternalcontrolofGuizhouBailingaccountsreceivableismoreconvenient,whichincreasestheriskofpreparingforbaddebtsofenterprises.Therefore,itisofpracticalsignificancetostudythepresentsituationofinternalcontrolofBeringaccountsreceivableinGuizhou,analyzetheexistingproblemsandputforwardtheimprovementmeasures.Firstly,thispaperdefinestheaccountsreceivableandinternalcontrol,andsummarizestheinternalcontrolofaccountsreceivable.ThenthepaperanalyzestheproblemsandreasonsoftheinternalcontrolofGuizhouBeringCompanyanditsaccountsreceivablerespectively,andthenanalyzesthepossibleeconomiclossesandtheinfluenceofmarketingbusiness,whichmayresultinIthelossofeconomyandtheinfluenceofmarketingbusiness.Thefuturedevelopmentofthecompanyalsocarriedoutacomprehensiveanalysis;Finally,onthebasisoftheaboveanalysis,somecountermeasuresareputforwardtoimprovetheinternalenvironment,perfecttheriskassessmentsystem,strengthentheinformationcommunicationandperfectthecontrolactivities.Keywords:GuizhouBailingPharmaceuticalEnterprise;Accountsreceivable;InternalControlsII目录1绪论...........................................................................................................................................................................21.1问题提出及研究意义.............................................................................................................................................21.2研究现状.............................................................................................................................................................
