我国医药制造业上市公司内部控制研究——基于风险管理角度

On Internal Control of Pharmaceutical Manufacturing Listed Companies——Based on Risk Management

医药制造业是高风险行业,防范风险成为其企业管理的必要组成,也是内部控制机制建立的动力,内部控制的建立是与风险管理的要求相互并存的,医药制造业企业亟需建立良好的内部控制体系。

The risk is one of the engines of the production and development of internal control, and internal control is an important way of risk management. Pharmaceutical manufacturing industry is a high risk industry. Therefore, the risk prevention has become a necessary component of its enterprise management. Also,it is the power of the establishment of internal control mechanism. The establishment of internal control and risk management requirements are mutually co - existed. Therefore, pharmaceutical manufacturing enterprises desiderate establishing good internal control system. The paper proposes corresponding measures to perfect the internal control of the industry based on the angle of risk management.