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从财务视角分析医药流通企业如何优化内控管理体系 被引量:1

Analysis on How to Optimize the Internal Control Management System of Pharmaceutical Distribution Enterprises from the Perspective of Finance
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摘要 随着生活水平的日益提高,人们对医疗水平提出了新要求。除传统的医疗机构外,医药流通企业的快速发展及规模的扩大,不仅为医疗工作提供了重要的服务,还以更加全面、系统、专业的理念为广大群众提供了高效便捷的服务。文章首先简要介绍了医药流通企业,其次研究了医药流通企业加强财务内控管理的重要意义,最后对医药流通企业财务内控管理中所存在的各项问题提出具有针对性的完善措施,以助推医药流通企业构建科学、完善的财务内控管理体系,提高医药流通企业的发展质量。 With the increasing improvement of living standards,people have put forward new requirements for medical standards.In addition to traditional medical institutions,the rapid development and scale expansion of pharmaceutical circulation enterprises not only provide important services for medical work,but also provide efficient and convenient services for the broad masses with a more comprehensive,systematic and professional concept.This paper first briefly introduces the pharmaceutical circulation enterprises,then studies the important significance of strengthening the financial internal control management of pharmaceutical circulation enterprises,and finally puts forward targeted measures to solve the problems existing in the financial internal control management of pharmaceutical circulation enterprises,hoping to help pharmaceutical circulation enterprises to build a scientific and perfect financial internal control management system and then improve the development quality of pharmaceutical circulation enterprises.
作者 岳迎红 YUE Ying-hong(Shandong Ruihui Pharmaceutical Co.,Ltd)
出处 《当代会计》 2022年第2期46-48,共3页 Contemporary Accounting
关键词 财务视角 医药流通企业 内控管理体系 Financial perspective pharmaceutical circulation enterprises internal control management system
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