基于内部控制视角的医药健康业可持续发展研究

RESEARCH ON SUSTAINABLE DEVELOPMENT FROM THE PERSPECTIVE OF INTERNAL CONTROL MEDICAL AND HEALTH ENTERPRISES

基于经济、社会、环境3个维度构建可持续发展评价体系,应用熵值法对医药健康业可持续发展现状进行评价,根据各指标贡献值,分析影响可持续发展的关键因素,针对影响较高的因素提出优化建议。根据评价结果,选择复星医药为案例,对复星医药内部控制质量进行评价,在此基础上,分析高质量的内部控制提升企业可持续发展的机制及路径,为行业其他企业实现可持续发展提供理论参考。

Based on the three dimensions of economy,society and environment,this paper constructs the evaluation system of sustainable development,uses entropy method to evaluate the current situation of sustainable development of medical and health industry,analyzes the key factors affecting sustainable development according to the contribution value of each index,and puts forward optimization suggestions for the factors with higher impact.According to the evaluation results,we choose Fosun as a case to evaluate the internal control quality of Fosun.On this basis,we analyze the mechanism and path of improving the sustainable development of enterprises by high-quality internal control,and provide theoretical reference for other enterprises in the industry to achieve sustainable development.