大参林公司销售环节内部控制.docxVIP

PAGE PAGE 13 摘 要 改革开放以来,我国内外经济的发展节节高歌,在这样的发展环境下，各大行业都根据时代的变化，人民的需求对自身进行深入的改革和发展。目前，医药行业也是面临着巨大的挑战，随着人口老龄化和养老行业的兴起，医药业也随之水涨船高，变成了一块香饽饽。近年来医药企业如高楼迭起，激烈的竞争使得各种行业缺陷逐渐浮出水面，例如价格设置不够亲民，部分居民存在医保账号资金乱用等情况，药店销售处方药，销售人员私下交易等等。销售渠道的不够规范，导致医药行业发展受到重重阻碍。此外中国今年的经济转型也对医药企业产生了深浅不一的影响，包括管理体制的更迭，以及专业人员的流失造成的缺口等等，使得企业在走向专业而规范的道路形成层层阻碍。本文就对大参林医药公司销售环节内部控制的特点以及所存在的不足进行研究,并在此基础之上提出相关的解决措施。 关键词： 私下交易 专业管理人员 销售渠道 不足之处 措施 Abstract Since the reform and opening-up,China's internal and external economic development has been successively singing, in such a development environment, each major industry according to the changes of The Times, people's needs for their own in-depth reform and development.at present The pharmaceutical industry is also facing huge challenges. With the aging of the population and the rise of the pension industry, the pharmaceutical industry has become a hot market.In recent years, pharmaceutical enterprises like high-rise,The fierce competition has led to the emergence of various defects in the industry, such as the insufficiently user-friendly price setting, the misuse of funds in some residents' medical insurance accounts, the sale of prescription drugs in pharmacies, and the private transactions of salesmen. The development of the pharmaceutical industry is hindered by the lack of standard sales channels.In addition, China's economic transformation this year has also had different impacts on pharmaceutical enterprises, including the change of management system, as well as the gap caused by the loss of professional staff, etc., making enterprises in the professional and standardized road to form layers of obstacles.This paper studies the characteristics and shortcomings of internal control of sales in daxanlin pharmaceutical company, and puts forward relevant solutions. Keywords: Private Deal Professional Managers Distribution Channels Shortcomings Measure 目 录TOC \o "1-3" \h \u 一、 引言 1 二、 销售环节内部控制相关理论 2 （一）内部控制概论 2 （二）销售环节在内部控制的重要性 2 三、